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WU Vienna Tax law

Faculty

Ine Lejeune

Ine Lejeune is an attorney, author, researcher and Ph. D. Candidate specialized in VAT disputes, litigations and VAT policy. She has authored more than 30 books and over 100 articles on global/EU VAT policy and the case law of the European Court of Justice. She has/is assisting clients with tax audits, dispute resolution and procedures before Belgian Courts, (including the Supreme Court and the Constitutional Court), before courts in Italy, Poland, Spain, the Netherlands, Croatia, Romania, the UK, Ireland, and Lithuania and the European Court of Justice (in matters such as fixed establishment, discount vouchers, and other cases). She filed complaints with the EU Commission resulting in infringement procedures and changes in national legislation resolving litigations. She retired on 30 June 2019 from PwC Legal’s tax litigation, dispute resolution and tax policy services practice she set up in 2014. Before joining PwC Legal, she held multiple leadership positions at PwC, which she joined in 1984. She was European e-commerce tax and legal services leader, Global Indirect Taxes Leader, partner in charge of services to the EU Institutions, and Global Indirect Taxes Policy Leader. She led more than 35 studies, most of them on taxation/VAT and a few on customs for the EU Commission, OLAF and the EU Parliament. She advised the UAE (Dubai) on the introduction of VAT, the GCC (VAT Framework Agreement) and China on their VAT reform as an international expert appointed by the World Bank. Ine was a member of the European Commission’s VAT Expert Group from 2012 to 2019. She is a member of the OECD’s Consumption Tax Technical Advisory Group. She lectures since 2010 on the LL.M. International Tax Law program at WU and since 2017 at the VUB’s Diplomatic Academy (‘Vrije Universiteit Brussel’). She has lectured at the University of Antwerp, other universities and for conference organizers. She is a member of IFA and of the editorial board of the International VAT Monitor (IBFD). Ine was Belgian Taxman 2009 and was elected 5th Global Most Influential Tax Expert and 1st Indirect Tax Expert in 2006 by Tax Business.

Courses:
The course will cover the following issues: (I.) VAT/GST as an indirect tax on consumption, (II.) VAT in the European Union as a comprehensively harmonized tax, (III.) The principle of neutrality in VAT, (IV.) A primer on VAT assessment, (V.) Exemptions in VAT: the “original sin”, (VI.) Taxation of public bodies, (VII.) Allocation of taxing rights under VAT/GST, (VIII.) Compliance, collection mechanisms, the VAT gap, and anti-fraud measures, (IX.) Policy making and what the outlook for the future is. For each section, the trends globally will be compared with developments within the EU.



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