VIIList of Authors

Nevia Cicin-Sain

Dr. Nevia Cicin-Sain, 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, in 2009, she graduated. Afterwards she obtained an LL.M. in comparative French and European Law and completed a double degree PhD (cotutelle de thèse), both from Université Paris 1 Panthéon - Sorbonne and the University of Zagreb. Dr Nevia Cicin-Sain specializes in VAT, and is currently writing her habilitation thesis on the intermediary collection model of 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 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.

Huub van Erp

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

Walter Hellerstein

Prof. Walter Hellerstein is a 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. Professor Hellerstein is co-author of State Taxation, vols. I & II (3rd ed. VIII2022 [updated tri-annually]); State and Local Taxation (11th ed. 2020); and Taxing Global Digital Commerce (2nd ed. 2020), and he 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.

Robert Kert

Prof. Robert Kert is a Professor for criminal law and criminal procedure and Head of the Institute for Austrian and European Economic Criminal Law at the Vienna University of Economics and Business (WU Wien). His research focuses on sanctioning law, European criminal law, white collar crime and economic criminal law, fiscal penal law, administrative penal law and diversion. He is author of a number of articles and books on economic criminal law, fiscal penal law, general criminal law and criminal procedure. Robert Kert is the contact point for Austria in the European Criminal Law Academic Network (ECLAN) and a member of the ECLAN Management Committee. He is President of the Austrian Association of European Criminal Law.

Herman van Kesteren

Prof. Dr. Herman W.M. van Kesteren is an indirect tax partner at PwC in Amsterdam, with over 30 years of experience. He is currently responsible for knowledge management and litigation in the field of VAT. Professor van Kesteren received his law degree (majoring 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. Professor 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. Professor 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.

Marie Lamensch

Prof. Marie Lamensch is Professor of Taxation at the UCLouvain and the Vrije Universiteit Brussel, and Counsel at ARTEO (Brussels). She holds a Law degree from the Université Libre de Bruxelles, a LL.M. and a PhD Degree from the Vrije Universiteit Brussel. She is a Member of several expert groups (European Commission, OECD, WCO, 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.

IXIne Lejeune

Ine Lejeune is an attorney at Ine Lejeune bv, 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 multi-stakeholder 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 and 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 ARO Lease case). She successfully filed complaints with the EU Commission resulting in infringement procedures and has filed a Petition with the European Parliament's Petitions Committee.

From 2014 to 30 June 2019, Ms. Lejeune set up and led, 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 in 1996, she was appointed Partner. 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 the 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 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 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 the European Court of Justice. She is a member of the editorial board of the International VAT Monitor published by IBFD, Amcham Belgium, IFA and the International VAT Association. Ms. Lejeune was Belgian Taxman 2009 and was elected the 5th Global Most Influential Tax Expert by Tax Business and 1st Indirect Tax Expert, in 2006.

Frank Nellen

Dr. Frank Nellen is Assistant Professor (VAT and customs law) at Maastricht University. He is also a director with Baker Tilly, in Utrecht, the Netherlands, specializing in knowledge management and international tax advisory. From X2008 until 2016, he worked as an indirect tax advisor with KPMG Meijburg & Co, Eindhoven, the Netherlands. He is a member of the Dutch Association of Tax Advisors.

Frank has an academic background in Business (MSc. International Business, Maastricht University), Economics (MSc. Tax Economics, Tilburg University) and Law (LL.M. Tax Law (cum laude), Maastricht University). In 2017, he obtained his doctorate in tax law, from Maastricht University, in connection with his PhD-thesis "Information Asymmetries in EU VAT". He is a regular speaker at seminars and conferences on tax law, and contributes to a variety of legal periodicals. He has taught tax law at the University of Lausanne and the University of Aruba. He is also a novelist with a major publishing house based in Amsterdam.

Marta Papis-Almansa

Associate Professor Marta Papis-Almansa LL.M., LL.D., is a researcher and academic teacher...