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prof.mr.dr. MMWD (Madeleine) Merkx

Erasmus School of Law

Full professor | Tax Law
Email
merkx@law.eur.nl

More information

Work

  • Madeleine Merkx (2025) - - NLFiscaal Wetenschappelijk -
  • Madeleine Merkx (2025) - -
  • Madeleine Merkx (2025) - - NLFiscaal, 10 (20), 9-12 -
  • Madeleine Merkx (2025) - -
  • Madeleine Merkx (2025) - -
  • Madeleine Merkx (2025) - -
  • Madeleine Merkx (2025) - - NLFiscaal, 10 (10), 8-10 -
  • Madeleine Merkx (2025) - -
  • Madeleine Merkx & John Gruson (2025) - - EC Tax Review, 34 (1), 8-21 - doi: -
  • Madeleine Merkx (2025) - - BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak, 2025 (5) -

  • Madeleine Merkx (13 December 2024) - Italië eist honderden miljoenen euro’s aan btw van Meta, maar het techbedrijf wil van niets weten
  • Madeleine Merkx (12 September 2024) - Meer dan een heffing: Btw als sleutel tot digitalisering, internationalisering en een duurzame samenleving
  • Madeleine Merkx (8 November 2019) - Pakketjes Bol.com en Amazon mogelijk duurder door nieuwe regels

  • Madeleine Merkx (2025) - Indirect taxes: VAT (Speaker)
    Activity: Invited talk › Professional
  • Madeleine Merkx (2025) - Place of supply in EU VAT: Rome wasn’t built in a day or a Babylonian confusion of tongues? (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2025) - The changing role of VAT/GST in the digital environment - the EU perspective (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx, Rakesh Ghirah, John Gruson & Milja Bormann-Bakker (2024) - VAT in the digital age (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - Panellid btw-jamsessie (Speaker)
    Activity: Invited talk › Professional
  • Madeleine Merkx (2024) - Chair of the sessions on SMEs and director's fees (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - VAT, intragroup transactions and transfer pricing adjustments (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - VAT and customs (Speaker)
    Activity: Oral presentation › Professional
  • Madeleine Merkx (2024) - Data collection under the VAT Directive and DAC 7 interactions and overlaps (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - VAT and customs duties collection obligation for digital platforms (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - Plaats van dienst en vaste inrichting (Speaker)
    Activity: Oral presentation › Professional
  • Madeleine Merkx (2024) - Jurisprudentie Hof van Justitie en plannen Europese Commissie (Speaker)
    Activity: Invited talk › Professional
  • Madeleine Merkx & Bart Heijnen (2024) - Btw-actualiteiten (Speaker)
    Activity: Invited talk › Professional
  • Madeleine Merkx & Marie Lamensch (2024) - The Court of Justice and VAT: recent judgements, opinions and pending cases (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx (2024) - Single VAT registration – scope of changes and assessment – academic approach (Speaker)
    Activity: Invited talk › Academic
  • Madeleine Merkx & Marie Lamensch (2024) - Recent VAT case law (Speaker)
    Activity: Invited talk › Academic

Auteurs- en redactiewerkzaamheden SDU

Start date approval
February 2025
End date approval
February 2028
Place
DEN HAAG
Description
Auteurs- en redactiewerk

Bestuurslid Stichting Opleiding Belastingadviseurs

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM

Docent Nederlandse Orde van belatingadviseurs

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM

Lid commissie wetsvoorstellen NOB

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM
Description
Becommentarien van wetsvoorstellen en besluiten

Lid sectie omzetbelasting NOB

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM
Description
Diverse werkzaamheden binnen NOB vwb btw

Member of Academic Committee

Start date approval
February 2025
End date approval
February 2028
Place
LOUVAIN-LA-NEUVE

Member of the editorial board Erasmus Law Review

Start date approval
February 2025
End date approval
February 2028
Place
ROTTERDAM

Partner Bureau Vaktechniek BDO

Start date approval
February 2025
End date approval
February 2028
Place
TILBURG

Programma directeur EFS Erasmus University

Start date approval
February 2025
End date approval
February 2028
Place
ROTTERDAM

Rechter-plaatsvervanger bij Rechtbank Noord-Hollan

Start date approval
February 2025
End date approval
February 2028
Place
HAARLEM
Description
6x zitting als rechter plaatsvervanger

Redactie- en auteurswerkzaamheden WoltersKluwer

Start date approval
February 2025
End date approval
February 2028
Place
DEVENTER
Description
Auteurs- en redactiewerk

Auteurs- en redactiewerkzaamheden NLFiscaal

Start date approval
February 2025
End date approval
February 2028
Place
AMSTERDAM
Description
Auteurs- en redactiewerkzaamheden

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

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

Level
master
Year Level
master
Year
2024
Course Code
RF76A

Level
master
Year Level
master
Year
2024
Course Code
RF70

Level
master
Year Level
master
Year
2024
Course Code
RF72

Level
master
Year Level
master
Year
2024
Course Code
RF74

Year
2024
Course Code
FEM41007

Year
2024
Course Code
FEM41015

Year
2024
Course Code
FEM41016

Year
2024
Course Code
FEB42002

Year
2024
Course Code
FEM41014

Year
2024
Course Code
FEB12010

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 prof.mr.dr. MMWD (Madeleine) Merkx

Why a VAT reduction on repairs is not the solution

In this article, Merkx and Boonstra discuss the objections and implications of a VAT rate reduction on repair services.
Sustainability.

Meta under attack; Time to pay (more) VAT

In this article, Madeleine Merkx explains why Meta might have to pay VAT to use personal data.
Madeleine Merkx

The Netherlands as the strongest link in European trade

Madeleine Merkx, Professor of Indirect Taxes at Erasmus School of Law, argues why many foreign companies supply Europe through the Netherlands.
Madeleine Merkx

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