VIIList of Authors

Simon Cornielje

Simon Cornielje is Professor of Indirect Tax at VU Amsterdam. He is also an indirect tax advisor at PwC in Amsterdam. In 2016, he obtained his doctorate on his thesis “Mergers and Acquisitions in European VAT” at Tilburg University. Mr Cornielje is a regular speaker at seminars and conferences on European VAT, and is an author and co-author of numerous publications on EU VAT law. He is also co-author of the book “Fundamentals of EU VAT Law” (2nd ed.). In 2018, he was awarded the “Stevensprijs” for excellence in academic writing on tax law.

Ad van Doesum

Ad van Doesum is Professor of European Value Added Tax Law at Maastricht University. He is head of PwC’s Tax Knowledge Centre in the Netherlands. Moreover, Mr van Doesum holds the position of an honorary judge at the Hague District Court. He has written numerous articles on VAT, has published several books and is a member of various editorial boards. Mr van Doesum has wide experience of litigating for clients and delivering written legal opinions on complex technical and legal issues regarding VAT.

Huub van Erp

Dr H. van Erp is a member of staff at the Knowledge Centre and Scientific Platform, PwC, the Netherlands.

Mariken van Hilten

Mariken van Hilten studied tax law at Leiden University (1983–1987) and obtained her PhD on Financial Transactions in European VAT at the same university in 1992. From 1987 until 1998, Ms van Hilten was a VAT and customs consultant, first with PwC and afterwards at KPMG. In 1998, she exchanged tax consultancy for the judiciary and became an appellate tax judge, first in the ‘s-Hertogenbosch Court of Appeal and, from 2002 onwards, in the Amsterdam Court of Appeal. In 2007, Ms van Hilten joined the Hoge Raad der Nederlanden (the Supreme Court of the Netherlands). From 2007–2015, she was Advocate-General, and since September 2015 has been a judge in its tax section. Since October 2020, Ms van Hilten is Vice-President of the Hoge Raad der Nederlanden. Additionally, from 1997–2002, Ms van Hilten was Professor of Indirect Taxes at Leiden University, and from 2009–2012 held the temporary chair on VAT law at the Vrije Universiteit Amsterdam. Since 2016, she is Professor of Indirect Taxes at the University of Amsterdam. Ms van Hilten has published extensively on VAT and customs law, and is a regular speaker at seminars and conferences.

VIIIWalter Hellerstein

Walter Hellerstein is Distinguished Research Professor and Shackelford Professor of Taxation Emeritus at the University of Georgia Law School, Athens, Georgia, USA. He is currently a Visiting Professor at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law. Mr Hellerstein is co-author of , vols. I & II (3rd ed. 2021 [updated tri-annually]); (11th ed. 2020); and(2nd ed. 2020), and has authored more than 150 journal articles. He serves as an academic advisor to the OECD’s Working Party No. 9 on Consumption Taxes and is a member of the Working Party’s Technical Advisory Group on the VAT/GST Guidelines.

Herman van Kesteren

Prof. Dr Herman W.M. van Kesteren is an indirect tax partner at PwC in Amsterdam and has over 30 years of experience. He is currently responsible for knowledge management and litigation in the field of VAT. Mr van Kesteren received his law degree (major in tax) at Leiden University and lectured in European VAT at the same university before transferring to Tilburg University in 2000 where he was appointed professor in the field of VAT in 2003. He is a judge in the ‘s-Hertogenbosch Court of Appeal and in the ‘s-Gravenhage Court of First Instance. Mr van Kesteren has often been a (guest) lecturer both in the Netherlands and abroad for academic scholars as well as for tax practitioners, and serves as a lecturer on several international programmes. He is also a regular speaker at seminars and conferences on EU VAT Law. Mr van Kesteren actively contributes to thought leadership and has written several books in the area of VAT. He has also written numerous articles for legal periodicals and has contributed to several papers.

Richard Krever

Richard Krever is a professor at the Law School of the University of Western Australia and an international fellow at the Centre for Business Taxation at the University of Oxford. He is the author of many research volumes, textbooks and journal articles. He has been seconded to international agencies such as the International Monetary Fund (IMF), and has provided tax and law design assistance for organizations such as the World Bank, the Asian Development Bank and numerous ministries of finance and treasury departments in Asia, Africa, the Pacific, the Caribbean, Eastern Europe and Australasia. The Australian government has appointed Professor Krever a Member of the Order of Australia in recognition of his contributions to tax academia.

Marie Lamensch

Prof. Dr Marie Lamensch is Professor of Taxation at UCLouvain and the Vrije Universiteit Brussel, and a lawyer at the Brussels’ Bar (Arteo Law). She has been a IXmember of the VAT Expert Group of the European Commission since 2016 and a member of the OECD’s Working Party No. 9 Technical Advisory Group on Consumption Taxes since 2013.

Ine Lejeune

Ine Lejeune is an attorney at Ine Lejeune bv, specialized in VAT litigations and VAT policy. She is an author, researcher and a PhD candidate. She is and has assisted clients with tax audits, dispute resolution and procedures before Belgian courts, including the Supreme Court and the Constitutional Court. She serves and has served clients together with other lawyers/tax advisors in litigations before courts of other Member States and the Court of Justice (e.g. the case). She successfully filed complaints with the EU Commission resulting in infringement procedures.

She set up and lead from 2014 to 30 June 2019 at PwC Legal the tax litigation, dispute resolution and tax policy services practice.

Before joining PwC Legal, she worked at PwC Tax Advisors since 1984 and was appointed Partner in 1996. She lead PwC’s European VAT Network from 1998 to 2002. She was PwC’s Global Indirect Taxes Leader from 2002 to 2012 and the Global Indirect Taxes Policy Leader (from 2002 to 2014). From 2013 to 2014 she was the partner in charge of services to the EU Institutions (2013 to 2014). She led more than 40 studies, most of them on taxation and a few on customs, delivered to the EU Commission and the EU Parliament. She advised the UAE (Dubai) on the introduction of VAT, the GCC (drafting of VAT Framework Agreement) and was appointed as an international expert for the VAT/GST reform in China. Ms Lejeune was a member of the European Commission’s VAT Expert Group from 2012 to 2019 and is a member of the OECD’s Consumption Tax Technical Advisory Group. From 2010 to 2020, she lectured on the LLM International Tax Law program at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law and, from 2017 to 2021, at the VUB’s Diplomatic Academy (“Vrije Universiteit Brussel”). She has lectured as a guest professor at other Belgian and foreign universities and for conference organizers. She has authored over 30 books and more than 100 articles on global/EU VAT policy and the case law of the European Court of Justice. She is a member of the editorial board of the International VAT Monitor published by IBFD. Ms Lejeune was Belgian Taxman 2009 and was elected 5th Global Most Influential Tax Expert by Tax Business and 1st Indirect Tax Expert in 2006.

Frank Nellen

Dr. Frank Nellen is an assistant professor (VAT and Customs Law) at Maastricht University, where he currently coordinates the master’s courses „Customs Law“ and „Advanced Customs Law“. In addition, Frank works as a tax advisor for Baker XTilly (Utrecht, the Netherlands). He has published various books and articles on EU VAT. As a tax advisor, Mr Nellen has broad experience in assisting businesses operating in a cross-border context. Besides his work in the field of taxation, he is also a published novelist.

Andrea Parolini

Andrea Parolini is the author of many publications on tax matters and a member of the VAT Expert Group. He is a partner at the Italian tax law firm Maisto e Associati.

Sebastian Pfeiffer

Sebastian Pfeiffer is a judge at the Austrian Federal Fiscal Court and an external lecturer at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Andrea Rottoli

Andrea Rottoli is an associate of the Italian tax law firm Maisto e Associati. His areas of expertise include EU VAT law and indirect taxation (customs and excise duties). Mr Rottoli is the author of several contributions published in national and international tax journals

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