VIIList of Authors

Marcos Álvarez Suso

Marcos Álvarez Suso has participated as a teacher/lecturer/Spanish delegate at different seminars, conferences, and technical assistances, both national and international (OECD, EU WP Council group, FISCALIS EU program, Interamerican Bank of Development, IMF, IOTA, Saudi Arabia, Vietnam, Uganda) and for both public entities (Spanish School for Tax Studies) and private companies, law firms, and universities. In 2020, he was chosen by the OECD as one of the seven external world VAT experts assisting in the production of the Toolkit for the VAT in the digital economy for Latin America. In 2021/22, he was appointed by the CIAT and IDB to assist the tax authorities of Panamá, Dominican Republic, and Argentina in the implementation of the VAT to the digital economy. In 1995, he joined the Spanish Tax Administration. Since then, he has been working in different offices of tax administrations in Barcelona and Madrid in the following areas: Combating tax crimes, tax auditing, member of the regional administrative tax court in Madrid, tax collection, and especially the VAT. In the course of these tasks, he headed the Deputy Direction for Legal Assistance in the Tax Auditing Central Department in Madrid from October 2009 till April 2022.

He has published different articles in Spanish specialized magazines about tax fraud and the VAT (Wolters Kluvert, Francis Lefevbre, Thomsom Reuters, etc.). He is also the author of different international articles and courses devoted to European VAT in the International VAT Monitor (IBFD) and Linde Publishers (WU University Austria).

Giorgio Beretta

Giorgio Beretta is an assistant professor in Indirect Taxation at the University of Amsterdam and a member of the Amsterdam Centre for Tax Law (ACTL) research project on “Designing the tax system for a Cashless, Platform-based and Technology-driven society (CPT)”. He is an editorial board member of the international tax journals “Intertax”, “Highlights & Insights on European Taxation”, and “Kluwer International Tax Blog”, and an Italian qualified lawyer. In 2021, for his monograph titled “European VAT and the Sharing Economy” (EUCOTAX Series on European Taxation No. 65, Kluwer Law International 2019), Giorgio was awarded the “IFA Maurice Lauré Price” that aims to encourage scientific work on international indirect taxation.

VIIIEmanuele Ceci

Emanuele Ceci is a teaching assistant in tax law and PhD researcher at the Université Catholique de Louvain (UCLouvain). His research primarily encompasses VAT, tax litigation, and criminal tax law. His PhD focuses on issues related to combating VAT fraud. Emanuele is also a practicing attorney with the Brussels Bar (partner at Bazacle & Solon).

Nevia Čičin-Šain

Dr. Nevia Čičin-Šain, LL.M. is an assistant professor at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU). Prior to joining the Institute in 2020, she worked as a senior research assistant at the Faculty of Law, University of Zagreb. She studied law at the University of Zagreb where she graduated in 2009. Afterwards, she obtained an LL.M. in comparative French and European Law and completed a double degree PhD (cotutelle de thèse) from both Université Paris 1 Panthéon-Sorbonne and the University of Zagreb. Dr. Nevia Čičin-Šain specializes in the VAT and is currently writing her habilitation thesis on the intermediary collection model of the EU VAT.

Ad van Doesum

Prof. Dr. Ad van Doesum is a professor of European Value Added Tax (VAT) Law at Maastricht University in the Netherlands. He is also the head of PwC’s Knowledge Centre in the Netherlands and is an honorary judge in the ‘s-Gravenhage (The Hague) Court.

Professor Van Doesum has broad experience in national and international VAT law and particular expertise in the complex VAT issues attached to cooperation between organizations. He received his law degree (tax law) at Leiden University, the Netherlands, in 1998. In 2009, he obtained his doctorate with his thesis on “Contractual Cooperative Arrangements and VAT” and was appointed as a university professor at Maastricht University in 2012.

Professor van Doesum has authored and co-authored numerous publications on national and European VAT law and is regularly invited to speak on indirect taxation at conferences and seminars around the world. He is on various editorial boards and is a member of the permanent committee of contributors to leading tax publications and journals.

Elena Fuchs

Elena Fuchs (M. Sc.) was a teaching and research assistant at the Chair of Tax Law and Public Law at Friedrich-Alexander-University Erlangen-Nürnberg. She studied Business Studies and FACT in Nuremberg and Cork. Her research focuses on the VAT.

IXDavid Hummel

David Hummel has been a legal secretary (référendaire) at the European Court of Justice in the chamber of advocate general Juliane Kokott since October 2016. In mid-2017, the appointment as a professor at the University of Leipzig took place. His academic career began with the study of law at the University of Leipzig, a graduation (Phd) as an assistant of Prof. Dr. Stadie with a VAT thesis in 2009 and a habilitation in 2013 with the matter “neutrality of legal forms in public law” (venia legend for public law, especially tax law and public economic law).

In addition, he is engaged as an author and tutor in the field of European tax law and state aid law.

Roland Ismer

Prof. Dr. Roland Ismer MSc Econ. (LSE) holds the Chair of Tax Law and Public Law at Friedrich-Alexander-University Erlangen-Nürnberg. He studied law and economics at the universities of Constance, Geneva, and Munich as well as the London School of Economics and completed his PhD and habilitation thesis on tax law at the Ludwig-Maximilians-University of Munich. His research focuses on domestic and international tax law as well as the VAT.

Marie Lamensch

Prof. Marie Lamensch is a professor of taxation at the UCLouvain and counsel at ARTEO (Brussels). She holds a law degree from the Université Libre de Bruxelles as well as an LL.M. and a PhD degree from the Vrije Universiteit Brussel. She is a member of several expert groups (European Commission, OECD, UN), a member of the board of trustees of the Academy of European Law (ERA), and a member of the European Association of Tax Law Professors (and was general co-rapporteur for the 2020 EATLP Annual Congress). She is also the technical editor of the International VAT Monitor.

Ine Lejeune

Ine Lejeune is an attorney at Ine Lejeune bv and is specialized in VAT litigation, dispute resolution, and VAT policy. She is an author, researcher, and PhD candidate at the University of Amsterdam, and she co-drives WU Vienna’s initiative of its multistakeholder group on global x-border VAT dispute resolution and prevention. She assists clients with tax audits, dispute resolution, and procedures before the Belgian courts including the supreme court, the constitutional court, and the Court of Justice. She has also supported other lawyers/tax advisors in litigations before courts of other Member States and the Court of Justice (e.g. the cases). She successfully filed complaints with the EU Commission resulting in infringement procedures and has filed a petition with the European Parliament’s Petitions Committee.

XFrom 2014 to 30 June 2019, Ms. Lejeune set up and led the tax litigation, dispute resolution, and tax policy services practice at PwC Legal. Before joining PwC Legal, she began working at PwC Tax Advisors in 1984, and she was appointed as a partner in 1996. She led 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. She was the partner in charge of services to EU Institutions from 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 the VAT, the GCC (drafting the 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 in 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 110 articles on global/EU VAT policy and the case law of...