Martijn Schippers

European Tax Law: Volume II, Indirect Taxation Martijn Schippers 7th edition

Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels' Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands.

Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS' Post-Master in EU Customs Law and member of EY's Global Trade & Customs team in the Netherlands.

Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation.

The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes.

The in-depth coverage of this Volume II includes:

The Union Customs legislation

The harmonised Union VAT legislation

The harmonised Union excise and environmental tax legislation

The Union administrative cooperation regulatory framework applicable to indirect taxes.

Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation.

Ben J. M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook
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