More about EFS

Post-Master EU VAT (in English)

EFS is the only institute to offer a post-master programme in EU VAT in English. This interactive programme, focusing on the developments in EU VAT and with opportunities for international networking, will ensure you are completely up-to-date with all elements of EU VAT. Module 1 will be held from Monday 3 March to Friday 7 March, 2025, and module 2 from Monday 2 June to Friday 6 June, 2025.

Key benefits

  • In-depth education
  • International business focus
  • Bridge between theory and practice
  • Interactive and on-campus
  • International networking

The programme introduces you to the principles in EU VAT legislation and provides you with a detailed understanding of general VAT issues in the EU as well as in-depth training in relevant strategic and business issues.

The first module will discuss general topics and principles and the second module focuses more on strategic and business issues touching the world of VAT.

All programme topics are discussed from the perspective of the EU VAT Directive. Cases of the EU Court of Justice covering general principles will also be discussed in detail.

Successful completion of the post-master will require you to write and defend a paper. EFS modules are taught by renowned professors and prestigious guest speakers, whose experience, expertise and reputation in their specialised fields guarantee high educational standards.

PM EU VAT participants could work in a variety of fields, including for multinationals, in international VAT consultancy, in legal practice or the academic world or judiciary, and for tax or customs authorities.

The programme is designed for those specialising in VAT and indirect taxes with at least two years of professional and relevant experience and who want to increase their knowledge of EU VAT. Indirect tax professionals in the tax consultancy practice, the business world, academia, the judiciary, other legal professions, Ministries or the Tax Authorities are welcome to participate in the Post-Master.

MODULE 1

DAY 1: 3 MARCH 2025

13.00 – 16.00 Taxable person & taxable supply
16.30 – 19.30 Deduction (session 1)

DAY 2: 4 MARCH 2025

13.00 – 16.00 Deduction (session 2)
16.30 – 19.30 Taxable amount including vouchers

DAY 3: 5 MARCH 2025

13.00 – 16.00 Exemptions 
16.30 – 19.30 International trade – goods

DAY 4: 6 MARCH 2025

13.00 – 16.00 International trade – services
16.30 – 19.30 Functioning of the CJEU

How to read a case from the CJEU?

DAY 5: 7 MARCH 2025

09.00 – 10.30 EU legislative process
10.30 – 12.00 EU principles and taxpayer rights
13.00 – 16.00 Case Study

MODULE 2

DAY 1: 2 JUNE 2025

13.00 – 16.00 Supply chain and VAT
16.30 – 19.30 Supply chain and VAT

DAY 2: 3 JUNE 2025

13.00 – 16.00 Business restructuring and VAT
16.30 – 19.30 Business restructuring and VAT

DAY 3: 4 JUNE 2025

13.00 – 16.00 VAT in a Digital Environment
16.30 – 19:30 VAT in a Digital Environment

DAY 4: 5 JUNE 2025

09.00 – 12.00 Indirect Tax Assurance
13.00 – 13.20 Responsibility of Fair Taxation
13.20 – 16.00 Administrative cooperation in the field of VAT

DAY 5: 6 JUNE 2025

09.00 – 12.00 Panel session – VAT and entrepreneurstrategies in the EU
13.00 – 13.20 IBFD
13.20 – 16.00 Case study

December, 2025
Verbal defence of paper

PROF. JEROEN BIJL

Partner The VAT Consultancy Firm,
Deputy Judge in the appeal court of The Hague,
Program Coordinator and Professor Indirect Tax, Nyenrode Business University
‘Taxable amount including vouchers’

MILJA BORMANN-BAKKER

Partner Indirect Tax (VAT) at BDO,
Program Coordinator EFS
‘Case study’

PIETER BOUWHUIS

Head of VAT Dutch Ministry of Finance,
Lecturer University of Leiden
‘Taxable person & taxable supply’

SUZANNE DEN BREEMS

Partner Ryan,
Practice Leader VAT Europe
‘Case study’

ILONA VAN DEN EIJNDE

Senior Manager at EY,
Lecturer Teacher Erasmus School of Law,
PhD student at the Erasmus University Rotterdam
‘Supply chain and VAT’

MARCO GOMES VALE VIGA

VAT and Real Estate Transfer Tax inspector at the Dutch tax authorities,
PhD student at the Erasmus University Rotterdam
‘EU legislative process’

MENNO GRIFFIOEN

Chair Expert Group Transfer Tax and Tax Policy Advisor at the Dutch Tax Authorities,
Lecturer at Nyenrode Business University
‘Indirect tax assurance’

JOHN GRUSON

Lecturer VAT Erasmus School of Law/Economics,
PhD student at the Erasmus University Rotterdam,
Seminar Coordinator Top-Level Seminar EU VAT,
Deloitte Tax Research Center
‘International trade – goods’

DR. BART HEIJNEN

Partner Loyens & Loeff,
Lecturer Nyenrode Business University
‘Taxable amount including vouchers’

PROF. DR. LISETTE VAN DER HEL – VAN DIJK

Professor Nyenrode Business University,
Strategic Advisor Dutch Tax Authorities
‘Indirect tax assurance’

DR. MARJA HOKKANEN

Lic. Sc. (Econ.), LL.M, Attorney at
Attorney Marja Hokkanen Ltd,
Post-doctoral researcher and lecturer
at Aalto University Finland
‘Deduction’

PROF. DR. DAVID HUMMEL

European Court of Justice,
Professor University of Leipzig
‘Functioning of the CJEU’

DIMITRI KOEPRIJANOV

PwC Indirect Tax,
Lecturer University of Amsterdam
‘Business restructuring and VAT’

EM. PROF. DR. HAN KOGELS

Erasmus School of Law
Panel session – VAT and entrepreneurstrategies in the EU

PROF. DR. ELEONOR KRISTOFFERSSON

Professor Örebro University – Sweden
‘International developments in regulatory tax strategies’

PROF. DR. Tina Erhke-Rabel

Professor of Fiscal and Tax Law at the University of Graz

‘EU principles and charter of fundamental rights’

ERWAN LOQUET

BDO Tax & Advisory Partner – Luxembourg,
Lecturer at the University of Luxembourg
‘Exemptions 1’

PROF. DR. MADELEINE MERKX

Partner BDO,
Professor Erasmus School of Law,
Board member and Programme Director EFS
‘International trade – services’ and ‘VAT in a digital environment’

DR. MARTA PAPIS-ALMANSA

Assistant Professor University of Alicante,
Guest Researcher University of Copenhagen

‘Deduction’

TRUDY PERIÉ

VAT specialist at Loyens & Loeff,
Vice-chair of the Indirect tax Committee of the Confédération Fiscale Européenne
‘Business restructuring and VAT’

PETRA PLEUNIS

Partner EY
‘Exemptions 2’

DR. MARTIJN SCHIPPERS

Assistant Professor Erasmus School of Law,
Senior Manager EY, EFS Programme Coordinator
‘Supply chain and VAT’

OSCAR SMEETS

International financial services indirect tax Deloitte,
Lecturer at Tilburg University
‘VAT in a digital environment’

PROF. DR. MAARTEN DE WILDE

Partner PwC,
Professor Erasmus School of Law,
EFS Programme Director
‘International developments in regulatory tax strategies’

PROF. DR. WALTER DE WIT

Appeal Court of The Hague,
Professor Erasmus School of Law,
EFS Programme Director/Board member
‘Supply chain and VAT’

PROF. DR. Madeleine Merkx

Programme Director /
EFS Board Member
Madeleine Merkx is Professor of Indirect Taxation at the Erasmus School of Law and a member of the Board of EFS. She is a partner at the Tax Research Center of BDO the Netherlands. She is also an editor of MBB (an academic journal), NLFiscaal kennisbank (a database) and FED (a case law journal) and a regular contributor to WFR, BNB, Btw-bulletin (all tax law journals) and Taxvisions (a tax video platform).

Milja Bormann-Bakker LLM

Programme Coordinator
Milja Bormann-Bakker has a good 25 years of experience in Global VAT and related Indirect Tax topics. After previously working in the Big4 environment and at AKD NV, she is currently Partner Indirect Tax (VAT) at BDO the Netherlands. Milja graduated as a tax lawyer from the University of Amsterdam. She is a member of the Dutch Association of Tax Advisers (Nederlandse Orde van Belastingadviseurs) (NOB) and awarded Women in Tax Leader by International Tax Review as from 2015 and Indirect Tax Leader by International Tax Review as from 2014.

DATES
Module 1: Monday 3 – Friday 7 March 2025
Module 2: Monday 2 June – Friday 6 June 2025

TIMES
Lectures and tutorials will be held from 13.00 – 19.30 on Monday to Thursday and from 9.00 – 16.00 on Friday. Each day comprises four sessions of one and a half hours each.

LOCATION
The programme will be given at the Erasmus University Rotterdam campus.

Erasmus University Rotterdam,
Campus Woudestein
Burgemeester Oudlaan 50
3000 DR Rotterdam
tel +3110 408 14 76
View a small map

FEES
Module 1 and 2: €6,750 (includes course materials and meals).
Module 1 or 2 separately: €3,675 (includes course materials and meals).

If a someone participates in another post-Master within a period of twelve months, a 10% discount is granted on the course price of both post-Masters. The condition is that the full programs or all modules of each post-Master must be followed.

LANGUAGE
The programme is taught in English.

WORKLOAD
In addition to attending the five days of each module, you will need to allow time for proper preparation (on average, this will involve a morning for each day of tuition), as well as for writing and preparing to defend your paper.

GROUP SIZE
As groups comprise a maximum of 25 participants, you can be assured of optimal and active participation.

ADMISSION REQUIREMENTS
In view of the high standards set for this programme, participants are required to have an academic level of intellectual ability and at least two years of relevant work experience.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and other items referred to in this flyer.

ACCREDITATION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points, certainly if you are a member of the Dutch Association of Tax Advisers (NOB) or the RB organisation of tax advisers. We consider the completed post-master to count for 60 hours of professional development (30 hours per module). You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
You will be awarded a certificate for the module(s) after successfully defending your thesis. This will be awarded at the ceremony held to mark the end of the programme.

CONTACT
For more information, please contact:
Milja Bormann-Bakker
PM EU VAT Programme Coordinator
+31 (0) 6 55 75 85 66
miljabormann@icloud.com
www.eur.nl/efs

Please use this application form to apply for the Post-Master EU VAT 2025.

You can click on the fillable form fields to fill in the form digitally. Once completed, please send your application form by mail to the address specified therein, or e-mail it to pmeuvat@erasmusfiscalstudies.nl.

For more information

Prof. mr. dr. Madeleine Merkx
Programme Director


Milja Bormann-Bakker
Programme Coordinator
+31 (0) 6 55 75 85 66
miljabormann@icloud.com

Download brochure

Video