dr. ML (Martijn) Schippers, LL.M

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).

Erasmus School of Law

Associate professor | Tax Law
Email
schippers@law.eur.nl

Work

  • Martijn Schippers (4 December 2024) - Quotes ANP-artikel: EY verwacht geen handelsoorlog tussen EU en VS onder Trump
  • Martijn Schippers (29 November 2024) - Quotes in: Christof Willocx "Onveilige producten, importheffingen ontduiken en een Belgische douane die “zo lek is als een zeef”: wie kan China stoppen?"
  • 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 (2024) - Uitdagingen bij ondergewaardeerde goederen (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Customs valuation in complex supply chains (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2024) - Douanerechten, heffingen 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 (2024) - ESG-developments and international trade (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Hoorcollege - Plaats van dienst (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Hoorcollege - Plaats van levering (Speaker)
    Activity: Oral presentation 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

News regarding dr. ML (Martijn) Schippers, LL.M

New CO2-import duties of the EU might drive companies away from the EU

To create a level playing field for EU producers, the EU proposed a new CO2-import tax, but this proposition could lead to the departure of EU businesses
mr. Martijn Schippers

Problems at the EU-UK border will only get worse, despite trade agreement

Martijn Schippers, Assistant Professor of Customs Law at Erasmus School of Law, fears that the border problems caused by Brexit will only worsen.
mr. Martijn Schippers

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