Biography
Martijn L. Schippers (1990) is an Associate Professor specialized in EU Customs Law, program coordinator of the prestigious Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam and member of EY's Global Trade & Customs team. He obtained a LL.M degree in Tax Law and a LL.M degree in Company Law from the Erasmus School of Law in 2014 and a Post-Master degree in EU Customs Law in 2016 from EFS, Erasmus University Rotterdam. In 2021 he obtained a PhD in customs valuation in a globalized world from the Erasmus School of Law. His PhD research was published (in Dutch) in Fiscale Monografieën (Douanewaarde in een globaliserende wereld, nr. 164). He publishes frequently about customs and indirect taxes in Dutch and international journals like Ars Aequi, EC Tax Review, GTCJ, Intertax, MBB, TFO and Wfr, and is a permanent contributor to NLFiscaal and part of the editorial board of MBB. From 2015 until 2019 he participated in and coordinated the Dutch contribution to IBFD’s project on Special Tax Zones which resulted in the publication of a book entitled: Special Tax Zones in the Era of International Tax Coordination. Together with Walter de Wit he edited a special edition of Erasmus Law Review that appeared in 2020 and reflected on the 50th anniversary of the EU Customs Union in 2018. As national reporter he takes part in the ECCE-project about customs controls on undervaluation. In 2020 he was awarded the Stevens prize established by Wolters Kluwer for his publications in 2019 and in 2022 I received the bi-annual prize for best PhD thesis about a tax matter by the Vereniging voor belastingwetenschap. Besides publishing extensively, he was one of the founding fathers of the Indirect Tax master program and he currently coordinates and teaches several courses within that program. He also gave guest lectures at the universities of Amsterdam, Maastricht, Curaçao, Antwerp and Lund, IBFD, NOB and PE Academy. In addition, he serves as the program coordinator of the Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam. He is also a member of International Fiscal Association (IFA), International Network of Customs Universities (INCU), Dutch Association of Tax Advisers (de Nederlandse Orde van Belastingadviseurs or NOB) and the Association for Tax Research (Vereniging voor Belastingwetenschap). Since October 2014 Martijn is a member of EY's Global Trade & Sustainability team in the Netherlands. In that capacity he advises clients on customs, sustainability and excise related issues connected to international trade. He also acts as a knowledge champion on (EU) customs law within the Global Indirect Tax Network and is the learning coordinator of Indirect Tax Netherlands since 2019. For his publications he received the Thought Leadership Talent Award 2018 (EY Tax and Law Nederland) and the 2020 Knowledge Champion Award for Global Trade (EY’s Global Indirect Tax Network).
More information
Work
- Martijn Schippers & Madeleine Merkx (2024) - Formele aspecten van het douanerecht en de indirecte belastingen - [link]
- Martijn Schippers (2024) - Bevoegdheid OLAF; bewijslast oorsprong zonnepanelen (1) - NLFiscaal, 9 (31), 23-24 - [link]
- Martijn Schippers (2024) - Eerste Stand van zakenbrief Douane 2024 - NLFiscaal, 9 (27), 28-29 - [link]
- Martijn Schippers, Elaine Long, Jeroen Scholten & Bo Wingerter (2024) - Netherlands - Transfer Pricing and Customs Valuation - [link]
- Martijn Schippers (2024) - Terugvordering van in strijd met het Unierecht betaalde belastingen - NLFiscaal, 17 (9), 13-15 - [link]
- Martijn Schippers (2024) - The Role and Validity of Delegated and Implementing Acts under the Union Customs Code - Intertax, 52 (5), 399-411 - [link]
- Martijn Schippers (2023) - Proposals to reform the EU Customs Union - EC Tax Review, 32 (6), 253-262 - doi: 10.54648/ecta2023031 - [link]
- Sebastiaan Kuijper, Elaine Long, Martijn Schippers & Bram van den Bongard (2023) - Are Royalties Dutiable?: A Tango between Transfer Pricing and Customs Valuation - International Transfer Pricing Journal, 30 (6), 345-352 - [link]
- Martijn Schippers (2023) - Voorstel voor de hervorming van het douanerecht in de Europese Unie - Maandblad Belastingbeschouwingen, 2023 (14), 39-48 - [link]
- Martijn Schippers (2023) - Aangegeven transactiewaarde hoger dan de standaardinvoerwaarde - NLFiscaal, 8 (41), 36-38 - [link]
- Martijn Schippers (2023) - Aspects of customs controls performed by the Dutch Customs Authorities - [link]
- Martijn Schippers, Jeroen Scholten, Jolina Groenendijk, Bo Wingerter & Elaine Long (2023) - Netherlands - Transfer Pricing and Customs Valuation - [link]
- Martijn Schippers (2023) - Tariefindeling producten voor tandheelkundig gebruik - NLFiscaal, 2023 (15 Juni), 31-32 - [link]
- Martijn Schippers & Walter de Wit (2023) - The Use of Statistical Values to Combat Undervaluation in the European Union - Journal of World Trade, 57 (2), 253-276 - [link]
- Martijn Schippers (2023) - Nieuwe EU-grensverplichtingen per 1 oktober 2023 vanwege invoering CBAM - BTW-bulletin, 2023 (4) - [link]
- Martijn Schippers, Giangiacomo D'Angelo, Walter de Wit, Federico Tarini, Santiago Ibanez Marsilla, Jorge Ibanez Milla , Hans-Michael Wolffgang & Benedikt Wemmer (2023) - Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case - World Customs Journal, 17 (1), 5-32
- Martijn Schippers (2023) - Verkenning van handelsfacilitatie en douanerechtelijke instrumenten als stimuleringsmaatregelen voor de Curaçaose internationale handel
- Martijn Schippers, Walter de Wit, Giangiacomo D'Angelo, Federico Tarini, Benedikt Wemmer, Hans-Michael Wolffgang, Santiago Ibanez Marsilla & Jorge Ibanez Milla (2023) - Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case - [link]
- Martijn Schippers (2022) - Eindarrest Hamamatsu eindelijk gewezen. Nu is de Europese Commissie aan zet! - [link]
- Martijn Schippers (6 February 2024) - Interview in het kader van het 6e lustrum van R.F.V. Christiaanse-Taxateur
- Martijn Schippers (11 October 2023) - Per 1 oktober verplicht CBAM rapporteren over CO2-emissies non-EU-import
- Martijn Schippers (20 February 2023) - Ilona van den Eijnde is the winner of the Stevens Award 2022
- Martijn Schippers (30 September 2022) - Customs Duty in Independent of Transfer Price, German Court Says
- ML (Martijn) Schippers (10 March 2022) - HvJ oordeelt dat VK 2,7 miljard euro moet nabetalen
- Martijn Schippers (23 July 2021) - Bedrijven ontvluchten Europa door CO2-taxs
- ML (Martijn) Schippers (1 July 2021) - Profiel - Interview NOB
- Martijn Schippers (3 May 2021) - Biden stelt VS weer open
- Martijn Schippers (6 March 2021) - Quotes in: Mark Beunderman "Britse bedrijven handelen om Brexit heen met Europa"
- Martijn Schippers (8 February 2021) - Quote uit Volkskrant-artikel in: opsomming quotes week 5 2021
- Martijn Schippers (2024) - Btw bij invoer (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers (2024) - Recent Developments in Dutch Customs Penalties: Towards a More Equitable System? (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers & Lisa van Esdonk-Bongaarts (2024) - Rapportageverplichtingen (Speaker)
Activity: Oral presentation › Professional - Martijn Schippers (2024) - Actualiteiten douanewaarde (Speaker)
Activity: Oral presentation › Professional - Martijn Schippers (2024) - Extraterritoriale effecten van EU hervormingen op het gebied van de indirecte belastingen en het douanerecht (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers, Frank-Peter Ziegler & Paulette Vander Schueren (2024) - Customs valuation update (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers & Ilona van den Eijnde (2024) - Supply chain related ESG developments (e.g. deforestation, plastics, CBAM, forced labour, Digital Product Passport) and business solutions (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2024) - Supply chain and VAT (and much more) (Speaker)
Activity: Oral presentation › Academic - Martijn Schippers (2024) - Other cross-border formalities and (ESG) (tax) developments impacting supply chains (Speaker)
Activity: Invited talk › Academic - Martijn Schippers & Walter de Wit (2024) - Deductibility of import-VAT (Speaker)
Activity: Invited talk › Academic
- Martijn Schippers (2022) - Dissertatieprijs 2020 - 2021
- Martijn Schippers (2020) - Stevensprijs 2019
- Martijn Schippers (2020) - Knowledge Champion Award - Global Trade
- Martijn Schippers (2018) - EY Thoughtful Leadership Talent Award 2018
NLFiscaal
- Start date approval
- December 2016
- End date approval
- December 9999
- Place
- AMSTERDAM
- Description
- Annotator
SDU
- Start date approval
- January 2017
- End date approval
- December 9999
- Place
- DEN HAAG
- Description
- Vaste medewerker NTFR Beschouwingen
EY Belastingadviseurs
- Start date approval
- March 2019
- End date approval
- December 9999
- Place
- ROTTERDAM
Foundation for European Fiscal Studies
- Start date approval
- March 2019
- End date approval
- December 9999
- Place
- ROTTERDAM
- Description
- Coordinator PMC
Nederlandse Orde van Belastingadviseurs
- Start date approval
- February 2022
- End date approval
- February 2025
- Place
- AMSTERDAM
- Description
- Bestuurslid sectie douane
SDU
- Start date approval
- December 2022
- End date approval
- December 2025
- Place
- DEN HAAG
- Description
- Redactieraad Maandblad Belasting Beschouwingen
Indirect Tax Policy
- Year
- 2024
- Course Code
- FEM41014
Thesis Master's in Tax Law
- Year Level
- master, master
- Year
- 2024
- Course Code
- RF33
Value Added Tax
- Level
- bachelor 2
- Year Level
- bachelor 2
- Year
- 2024
- Course Code
- RF218
EU-customs law and excise duties
- Level
- master
- Year Level
- master
- Year
- 2024
- Course Code
- RF71
International trade
- Level
- master
- Year Level
- master
- Year
- 2024
- Course Code
- RF72
Indirect Tax Assurance and Technology
- Year
- 2024
- Course Code
- FEM41015