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dr. ML (Martijn) Schippers, LL.M

Biography

Martijn L. Schippers (1990) is an Associate Professor specialized in EU Customs Law, program coordinator of the prestigious Post-Master in EU Customs Law of EFS, ý and member of EY's Global Trade & Customs team. He obtained a LL.M degree in Tax Law and a LL.M degree in Company Law from the Erasmus School of Law in 2014 and a Post-Master degree in EU Customs Law in 2016 from EFS, ý. In 2021 he obtained a PhD in customs valuation in a globalized world from the Erasmus School of Law. His PhD research was published (in Dutch) in Fiscale Monografieën (Douanewaarde in een globaliserende wereld, nr. 164). He publishes frequently about customs and indirect taxes in Dutch and international journals like Ars Aequi, EC Tax Review, GTCJ, Intertax, MBB, TFO and Wfr, and is a permanent contributor to NLFiscaal and part of the editorial board of MBB. From 2015 until 2019 he participated in and coordinated the Dutch contribution to IBFD’s project on Special Tax Zones which resulted in the publication of a book entitled: Special Tax Zones in the Era of International Tax Coordination. Together with Walter de Wit he edited a special edition of Erasmus Law Review that appeared in 2020 and reflected on the 50th anniversary of the EU Customs Union in 2018. As national reporter he takes part in the ECCE-project about customs controls on undervaluation. In 2020 he was awarded the Stevens prize established by Wolters Kluwer for his publications in 2019 and in 2022 I received the bi-annual prize for best PhD thesis about a tax matter by the Vereniging voor belastingwetenschap. Besides publishing extensively, he was one of the founding fathers of the Indirect Tax master program and he currently coordinates and teaches several courses within that program. He also gave guest lectures at the universities of Amsterdam, Maastricht, Curaçao, Antwerp and Lund, IBFD, NOB and PE Academy. In addition, he serves as the program coordinator of the Post-Master in EU Customs Law of EFS, ý. He is also a member of International Fiscal Association (IFA), International Network of Customs Universities (INCU), Dutch Association of Tax Advisers (de Nederlandse Orde van Belastingadviseurs or NOB) and the Association for Tax Research (Vereniging voor Belastingwetenschap). Since October 2014 Martijn is a member of EY's Global Trade & Sustainability team in the Netherlands. In that capacity he advises clients on customs, sustainability and excise related issues connected to international trade. He also acts as a knowledge champion on (EU) customs law within the Global Indirect Tax Network and is the learning coordinator of Indirect Tax Netherlands since 2019. For his publications he received the Thought Leadership Talent Award 2018 (EY Tax and Law Nederland) and the 2020 Knowledge Champion Award for Global Trade (EY’s Global Indirect Tax Network).

Erasmus School of Law

Associate professor | Tax Law
Email
schippers@law.eur.nl

More information

Work

  • Martijn Schippers & Berend Stadhouders (2025) -
  • Martijn Schippers (2025) - - Tijdschrift Fiscaal Ondernemingsrecht, 2025 (198) -
  • Martijn Schippers (2025) - - Fiscaal Tijdschrift FED, 2025 (9/10), 3-12 -
  • Martijn Schippers (2025) - - NLFiscaal, 10 (20), 27-29 -
  • Martijn Schippers (2025) - - Het Financieele Dagblad -
  • Martijn Schippers, Emma van Doornik, Johan Hollebeek, Claudia Buysing Damsté, Bart-Jan Kalshoven, Daan Zwetsloot & Marthijn Leegsma (2025) - -
  • Martijn Schippers (2025) - - NLFiscaal, 10 (1), 44-47 -
  • Martijn Schippers (2025) - - NLFiscaal, 10 (1), 47-48 -
  • Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2024) - -
  • Martijn Schippers & Madeleine Merkx (2024) - -

  • Martijn Schippers (17 May 2025) - Quotes in: Marijn Jongsma en Daan Ballegeer ‘Pauze in handelsoorlog biedt bedrijven geen zekerheid, integendeel’
  • Martijn Schippers (9 April 2025) - Quotes in: Gert van Harskamp 'Bedrijven massaal op zoek naar trucs om Trump-heffingen zo laag mogelijk te houden'
  • Martijn Schippers (8 April 2025) - Quotes in: Sheilla Rutten 'Invloed van Trumps tarieven op iPhones: wat merkt Nederland ervan?'
  • Martijn Schippers (3 April 2025) - Expert comments tijdens: NOS Radio 1 Journaal
  • Martijn Schippers (3 April 2025) - Quotes in: "Verbijstering bij economen: vijf vragen over Trumps heffingen en de gevolgen"
  • Martijn Schippers (3 April 2025) - Quotes in: Wat betekenen de Amerikaanse importheffingen voor jou?
  • Martijn Schippers (28 March 2025) - Quotes in: Marijn Jongsma en Dan Bellegeer "'Bevrijdingsdag' Trump is blackbox die hele wereldeconomie kan raken"
  • Martijn Schippers (12 March 2025) - Quotes in: Wouter van Bergen "Europa en VS in strategisch steekspel met importtarieven: ’Je moet met de vuist op tafel slaan, anders bereik je niets’"
  • Martijn Schippers (8 March 2025) - Trump vs de wereld: de handelsoorlog uitgelegd
  • Martijn Schippers (15 February 2025) - Quotes in: Aïda Brands "Gaat de wet van de jungle weer gelden in de internationale handel?"
  • Martijn Schippers (10 February 2025) - Expert comments tijdens: NOS Radio 1 Journaal
  • Martijn Schippers (10 February 2025) - Quotes in: "Tata Steel bezorgd om staalheffingen Trump: 'Bereiden ons voor op alle mogelijke scenario's'"
  • Martijn Schippers (3 February 2025) - Quotes in: Charlotte Boström "Waarom Trump inzet op importheffingen, ook al helpen ze economisch niet"
  • Martijn Schippers (24 January 2025) - Europa verwijt Trump protectionisme, maar trekt zelf ook muren op
  • Martijn Schippers (22 January 2025) - https://nos.nl/artikel/2552862-trump-zet-de-strijd-tegen-belastingparadijzen-op-losse-schroeven
  • Martijn Schippers (4 December 2024) - Quotes ANP-artikel: EY verwacht geen handelsoorlog tussen EU en VS onder Trump
  • Martijn Schippers (29 November 2024) - Quotes in: Christof Willocx "Onveilige producten, importheffingen ontduiken en een Belgische douane die “zo lek is als een zeef”: wie kan China stoppen?"
  • Martijn Schippers (6 February 2024) - Interview in het kader van het 6e lustrum van R.F.V. Christiaanse-Taxateur
  • Martijn Schippers (11 October 2023) - Per 1 oktober verplicht CBAM rapporteren over CO2-emissies non-EU-import

  • Martijn Schippers (2025) - Customs and VAT and the new challenges of e-commerce for compliance (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2025) - Douanerecht(ontwikkelingen) en btw bij invoer (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2025) - Handelsoorlog: Trump tariffs, tegenmaatregelen en de rol van expediteurs (Speaker)
    Activity: Invited talk Professional
  • Martijn Schippers (2025) - Douanerechtelijke aspecten (Speaker)
    Activity: Invited talk Professional
  • Martijn Schippers (2025) - Dagvoorzitter (Speaker)
    Activity: Invited talk Professional
  • Martijn Schippers & Walter de Wit (2025) - Cursus aan IBTD - Formeel Douanerecht (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2025) - Cursus Algemene Douanewet 2024 (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2025) - Developments in EU customs law (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2025) - Wat zijn de gevolgen van Trump's handelsoorlog voor Nederland? (Speaker)
    Activity: Invited talk Professional
  • Martijn Schippers (2025) - Introduction to EU Customs Law (Speaker)
    Activity: Invited talk Professional
  • Martijn Schippers (2025) - Geopolitieke ontwikkelingen: Trump tariffs (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Uitdagingen bij ondergewaardeerde goederen (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Customs valuation in complex supply chains (Speaker)
    Activity: Invited talk Academic
  • Martijn Schippers (2024) - Douanerechten, heffingen bij invoer (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers (2024) - Recent Developments in Dutch Customs Penalties: Towards a More Equitable System? (Speaker)
    Activity: Oral presentation Academic
  • Martijn Schippers & Lisa van Esdonk-Bongaarts (2024) - Rapportageverplichtingen (Speaker)
    Activity: Oral presentation Professional
  • Martijn Schippers (2024) - Actualiteiten douanewaarde (Speaker)
    Activity: Oral presentation Professional
  • Martijn Schippers (2024) - Extraterritoriale effecten van EU hervormingen op het gebied van de indirecte belastingen en het douanerecht (Speaker)
    Activity: Oral presentation Academic

  • Martijn Schippers (2022) - Dissertatieprijs 2020 - 2021
  • Martijn Schippers (2020) - Stevensprijs 2019
  • Martijn Schippers (2020) - Knowledge Champion Award - Global Trade
  • Martijn Schippers (2018) - EY Thoughtful Leadership Talent Award 2018

NLFiscaal

Start date approval
December 2016
End date approval
December 9999
Place
AMSTERDAM
Description
Annotator

SDU

Start date approval
January 2017
End date approval
December 9999
Place
DEN HAAG
Description
Vaste medewerker NTFR Beschouwingen

EY Belastingadviseurs

Start date approval
March 2019
End date approval
December 9999
Place
ROTTERDAM

Foundation for European Fiscal Studies

Start date approval
March 2019
End date approval
December 9999
Place
ROTTERDAM
Description
Coordinator PMC

SDU

Start date approval
December 2022
End date approval
December 2025
Place
DEN HAAG
Description
Redactieraad Maandblad Belasting Beschouwingen

Nederlandse Orde van Belastingadviseurs

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM
Description
Bestuurslid sectie douane

Year Level
master, master
Year
2024
Course Code
RF33

Level
bachelor 2
Year Level
bachelor 2
Year
2024
Course Code
RF218

Level
master
Year Level
master
Year
2024
Course Code
RF71

Level
master
Year Level
master
Year
2024
Course Code
RF72

Year
2024
Course Code
FEM41015

Year
2024
Course Code
FEM41014

Level
bachelor 2
Year Level
bachelor 2
Year
2024
Course Code
RFD218

Level
bachelor 3
Year Level
bachelor 3
Year
2024
Course Code
RF319

Level
bachelor 3
Year Level
bachelor 3
Year
2024
Course Code
RFD319

News regarding dr. ML (Martijn) Schippers, LL.M

CBAM eased, but remains crucial for EU sustainability agenda

Martijn Schippers explains why the Carbon Border Adjustment Mechanism remains an important pillar of European climate policy.
mr. Martijn Schippers

Trump's 'Liberation Day' threatens to disrupt global trade

President Trump introduces import tariffs on April 2. According to Associate Professor Martijn Schippers, uncertainty is causing chaos among businesses.
Martijn Schippers, universitair docent Douanerecht aan Erasmus School of Law

Martijn Schippers interprets Trump's new import tariffs and global protectionism

Martijn Schippers recently commented on President Donald Trump's plans to increase import tariffs in the US.
Martijn Schippers, universitair docent Douanerecht aan Erasmus School of Law

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