Marie Lamensch
Professeure
Professeure
Marie obtained a Master of Law degree from the Université Libre de Bruxelles, LL.M. and a PhD Degree from the Vrije Universiteit Brussel. She started her career as a lawyer in Belgium and Luxembourg and subsequently embarked into a full-time academic career including doctoral and post-doctoral research, teaching and educational program management. She currently combines academic position and private practice.
She has published more than 80 publications including more than 40 articles in the most renowned tax journals. Her publications also includes a study for the TAX3 Committee of the European Parliament.
Marie has been or is involved in several research projects with foreign partners on EU-China relations, VAT/GST compliance burden for companies around the world, corporate tax fraud, VAT collection management, value reconciliation and the taxation of financial transactions. She makes monthly public appearances as speaker, trainer and/or chair at international events, conferences and workshops for academics, but also for the public and the private sectors.
Marie is a Member of several expert groups (European Commission, OECD, WCO, UN), she acts as external expert for the European Court of Auditors, as Technical Editor of the International VAT Monitor (IBFD) and as evaluator for the Belgian Fonds National de la Recherche Scientifique (FNRS). She is also a Member of the Board of Trustees of the Academy of European Law (ERA) and of the European Association of Tax Law Professors (EATLP).
She was awarded the 2015 Maurice Lauré Prize by the International Fiscal Association and the 2012 TEI Award for the best short publication on European and/or International Tax Law by the Institute for Austrian and International Tax Law and the Tax Executive Institute.
- Diploma
Year Label Educational Organization 2004 Licenciée en Droit Université Libre de Bruxelles 2014 Docteur en droit Vrije Universiteit Brussel
Marie's research focuses on VAT and other forms of indirect taxes, with a specific interest for digitalization and its impact on tax systems and management.
2024
Lamensch, Marie. Gemeente Dinkelland. No obligation to pay interest on VAT refund after errors made in the taxable person’s accounts. Court of Justice. In: Highlights & Insights on European Taxation, Vol. 2024, no.87, p. - (2024).
2024
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Greening corporate practices: a review of tax and subsidy influence on pro-environmental behaviors across industries. In: Journal of Organizational Change Management, (2024). doi:10.1108/JOCM-12-2023-0553 (Accepté/Sous presse).
2024
Lamensch, Marie. H GmbH (C-83/23)- No refund of VAT wrongly charged directly to purchaser. Risk of double VAT refund. Court of Justice. In: Highlights & Insights on European Taxation, Vol. 2024, no. 10 (2024) (2024).
2024
Lamensch, Marie. Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms. In: world tax journal, Vol. 16, no.1, p. - (2024).
2023
Lamensch, Marie. Commentary of the ECJ decision in case Aquila Part Prod Com. No VAT deduction in case of carousel fraud. In: Highlights & Insights on European Taxation, Vol. 2023, no. 6, p. 19 (2023) (Soumis).
2023
Lamensch, Marie. Commentary of the ECJ decision in case “État belge and Promo 54. Conversion of a former school into apartments and offices. First occupation before the conversion. In: Highlights & Insights on European Taxation, Vol. 2023, no.87, p. - (2023).
2023
Lamensch, Marie. Director Fees: VAT or no VAT? Experiences from Luxembourg and other selected EU Countries . In: AGEFI, Vol. janvier, no.1, p. - (2023).
2023
Lamensch, Marie. ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System. In: International V A T Monitor, Vol. 34, no.2, p. - (2023).
2023
Lamensch, Marie. Preliminary ruling in ECJ’s case in Promo 54: Did the referring court ask the right question? . In: International VAT Monitor, Vol. 34, no.1, p. - (2023) (Accepté/Sous presse).
2023
Lamensch, Marie. Un tournant dans la jurisprudence de la CJUE en matière de droit à déduction, Commentaire sous l’arrêt de la decision de la Cour de Justice de l’Union Européenne dans l’affaire C-293/21 UAB Vittamed technologijos. In: Journal de Droit Fiscal, Vol. 2022, no.5-6, p. 156 (2023).
2022
Lamensch, Marie. Case note: C-398/20 ELVOSPOL. In: Highlights and Insights on European Taxation, Vol. 2022, no.3 , p. - (2022).
2022
Lamensch, Marie. More legal certainty regarding the EU VAT treatment of EV charging (but this is not the end of the road!). In: International VAT Monitor, Vol. 33, no.1, p. (2022).
2022
Lamensch, Marie. Nouvelles obligations TVA au sein de l’UE pour toutes les plateformes de commerce électronique qui y opèrent : une analyse d’impact qualitative. In: Revue générale du contentieux fiscal, (2022).
2022
Lamensch, Marie. Order in Skellefteå Industrihus AB: A reversal of the INZO, Ghent Coal Terminal and Breitsohl jurisprudence? EC Tax Review. In: EC Tax Review, Vol. 31, no.3, p. - (2022).
2022
Lamensch, Marie. Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. In: International VAT Monitor, Vol. 33, no.6, p. 1 (2022).
2022
Lamensch, Marie. Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? Pending the ECJ Climate Corporation Emissions Trading Case. In: International VAT Monitor, Vol. 33, no.3, p. 1 (2022).
2021
Lamensch, Marie. New EU VAT-Related Obligations for E-commerce Platforms Worldwide: A Qualitative Impact Assessment. In: World Tax Journal, Vol. 2021, no.3, p. - (2020).
2021
Lamensch, Marie. The EU Council’s New Agreement on VAT Rates Is a Poisonous Gift to Member States, Citizens, and Businesses. In: Tax Notes International, Vol. December, no.2021, p. (2022).
2020
Lamensch, Marie. VAT grouping – the Belgian experience. In: Studi Tributari Europei, Vol. 2021, no.April (vol 10), p. (2020).
2019
Lamensch, Marie ; Traversa, Edoardo. Plateformes numériques: développements récents en matière de fiscalité. In: Revue internationale de droit économique, Vol. 2019, p. 329-346.
2019
Lamensch, Marie. The EU in search of greater tax fairness: the case of specific taxes. In: Intertax : international tax review, (2019) (Soumis).
2018
Lamensch, Marie. Adoption of the E-Commerce VAT Package: The Road Ahead Is Still a Rocky One. In: EC Tax Review, Vol. 27, no.4, p. 186-195 (2018).
2018
Lamensch, Marie ; van Thiel, S.. Possible Consequences of Brexit in the Area of Indirect Taxation: Why Prime Minister May Talks about a Hard Brexit, but Really Needs a Soft Brexit!. In: World Tax Journal, Vol. 10, no.1, p. / (2018).
2018
Lamensch, Marie. Rendering Platforms Liable to Collect and Pay VAT on B2C Imports: A Silver Bullet?. In: International VAT Monitor, Vol. 29, no.2, p. / (2018).
2017
Lamensch, Marie. European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment. In: International VAT Monitor, Vol. 28, no.5, p. / (2017).
2017
Lamensch, Marie ; Saraswat, M.. From Clicks to Compliance: A Data Conduit to Collect VAT. In: International VAT Monitor, Vol. 28, no.5, p. / (2017).
2017
Lamensch, Marie. The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence. In: World Journal of VAT/GST Law, Vol. 6, no.2, p. 129-137 (2017). doi:10.1080/20488432.2017.1407126.
2017
Lamensch, Marie. WTO Appellate Body Report in Argentina – Financial Services: Further Clarity on Likeness Analyses in a GATS Context? . In: Derivatives & Financial Instruments, Vol. 19, no.5, p. / (2017).
2016
Lamensch, Marie. EU VAT Neutrality in Question. In: International VAT Monitor, Vol. 27, no.4, p. / (2016).
2016
Lamensch, Marie. Is There Any Future for the Vendor Collection Model in the 21st Century Economy?. In: International VAT Monitor, Vol. 27, no.3, p. / (2016).
2016
Lamensch, Marie. Soft law and EU VAT: From informal to inclusive governance?. In: Journal World Journal of VAT/GST Law, Vol. 5, no.1, p. 9-31 (2016). doi:10.1080/20488432.2016.1168214.
2016
Lamensch, Marie ; Herbain, C.-A.. TVA et énergie – Panorama des dispositions européennes applicables. In: Revue européenne et internationale de droit fiscal, Vol. 2016, no.3, p. 310-318.
2016
Lamensch, Marie. The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems. In: Intertax : international tax review, Vol. 44, no.5, p. 360-373 (2016).
2015
Lamensch, Marie. Different VAT rates for digital and paperback publications in the EU, a breach of ‘fiscal neutrality’? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination. In: Journal World Journal of VAT/GST Law, Vol. 4, no.1, p. 1-25 (2015). doi:10.1080/20488432.2015.1049092.
2015
Lamensch, Marie. The 2015 rules for Electronically Supplied Services - Compliances Issues. In: International VAT monitor, Vol. 26, no.1, p. 11 (February 2015).
2012
Lamensch, Marie. Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?. In: Journal World Journal of VAT/GST Law, Vol. 1, no.1, p. 1-20 (2012). doi:10.5235/WJOVL.1.1.1.
2012
Lamensch, Marie. Proposal for Implementing the EU One-Stop-Shop Scheme from 2015. In: International VAT Monitor, Vol. 23, no.5, p. / (2012).
2012
Lamensch, Marie. Unsuitable EU VAT Place of Supply Rules for Electronic Services - Proposal for an Alternative Approach. In: World Tax Journal, Vol. 4, no.1, p. / (2012).
2011
Lamensch, Marie. New Implementing Regulation 282/2011 for the 2006 VAT Directive. In: EC Tax Review, Vol. 20, no.4, p. 162-171 (2011).
2011
Lamensch, Marie ; Carvalho, B. ; van Thiel, S.. The VAT Exemption for Insurance-Related Services of Brokers and Agents: The Case of the “Call Centre”. In: European Taxation, Vol. 51, no.1, p. / (2011).
2010
Lamensch, Marie. OECD Draft Guidelines on VAT/GST on Cross-Border Services. In: International VAT Monitor, Vol. 21, no.4, p. / (2010).
2010
Lamensch, Marie ; van Thiel, Servaas. Swiss court denies European frontier workers their "Schumacker" rights (comment on the 31 August 2009 decision of the Geneva based "Commission Cantonale" in the "Boitelle" Case. In: Intertax : international tax review, Vol. 38, no.2, p. 93-104 (2010).
2010
Lamensch, Marie. The Introduction of a ‘Tax-and-Fund‘ System to Subsidise Public Television in France: Cultural Revolution or Legal Swamp?. In: The Journal of Media Law, Vol. 2, no.2, p. 227-244 (2010).
2009
Lamensch, Marie ; van Thiel, Servaas. The Elimination of Double Taxation Dividends in the EU: Cobelfret Means the End of Belgium's Final Taxation. In: Intertax : international tax review, Vol. 37, no.8/9, p. 473-482 (2009).
2009
Lamensch, Marie ; van Thiel, Servaas. Une juridiction suisse refuse d’accorder à un travailleur frontalier européen ses droits tirés de la jurisprudence Schumacker (commentaire de la décision de la Commission cantonale de Genève du 31 août 2009 dans l’affaire "Boitelle". In: Journal de Droit Fiscal, Vol. 2009, no.7, p. 193-224 (2009).
2008
Lamensch, Marie. Commission Proposal for a Modernization of the VAT Rules that are Applied in Respect of Financial and Insurance Services. In: Intertax : international tax review, Vol. 36, no.8/9, p. 371-378 (2008).
2008
Lamensch, Marie. Projet de modernisation du cadre réglementaire européen des fonds d'investissement. In: Le droit des affaires, Vol. 2008, no.3, p. 183-200 (2008).
2007
Lamensch, Marie. Les mécanismes de clémence bénéficiant aux sûretés personnelles d’un débiteur en règlement collectif de dettes – Une analyse critique. In: Revue générale de droit civil belge, Vol. 2007, no.5, p. 299 (2007).
2007
Lamensch, Marie. L’excusabilité du débiteur failli, le sort de ses sûretés personnelles et de son conjoint – Dix ans d’évolution depuis l’adoption de la loi sur les faillites du 8 août 1997. In: Revue générale de droit civil belge, Vol. 2007, no.8, p. 490 (2008).
2006
Lamensch, Marie. La règle de la primauté de la preuve écrite : une application délicate. In: Revue générale de droit civil belge, Vol. 2006, no.1, p. 46 (2006).
2005
Lamensch, Marie. Le droit international privé économique. Exposé général du nouveau droit positif belge. In: Revue générale de droit civil belge, Vol. 2005, no.10, p. 573 (2005).
2022
Lamensch, Marie. European Tax Law, Vol II, 7th edition, Kluwer, Kluwer, 2022. 9789403542041.
2022
Lamensch, Marie. Taxe sur la Valeur Ajoutée, Droit belge et européen, Vol. 2, Larcier, 2022. 9782807936386 (Soumis).
2022
Herbain, Charlène ; Lamensch, Marie ; Traversa, Edoardo. Taxe sur la valeur ajoutée - Droit belge et européen (2ème édition, 2022) (Précis de la Faculté de droit et de criminologie de l'Université catholique de Louvain), 2022. 9782807936386. 272 p (Soumis).
2021
Lamensch, Marie. European Tax Law, Vol II, 7th edition, Vol. II, Kluwer, Kluwer, 2021. 9789403542041.
2020
Lamensch, Marie ; Herbain, Charlène ; Traversa, Edoardo. Taxe sur la valeur ajoutée - Droit belge et européen (Précis de la Faculté de droit et de criminologie), Larcier: Bruxelles, 2020. 9782807923669. 264 p.
2019
Lamensch, Marie ; A. Cockfield ; W. Hellerstein. Taxing Global Digital Commerce, 2nd edition, Kluwer, 2019. 9789041167095.
2017
Lamensch, Marie. European Value-added Tax in the Digital Era. A Critical Analysis and Proposals For Reform (Doctoral Series; 36), International Bureau of Fiscal Documentation: Amsterdam, 2017. 978-90-8722-346-5. 446 p.
2016
Value Added Tax and the Digital Economy: The 2015 EU Rules and Broader Issues, éd. Lamensch, Marie ; Traversa, Edoardo ; Van Thiel, Servaas (EUCOTAX Series on European Taxation; 46), Kluwer Law International: Alphen aan der Rijn, 2016. 9789041166128. 270 p.
2023
Traversa, Edoardo ; Lamensch, Marie ; Masseglia Miszczyszyn, Elena. Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination. In: Yan Xu (dir.), VAT in the Digital Era : Unilateral and Multilateral Options for Reform, Oxford University Press, 2023, p. 400. 9780198888307.
2023
Lamensch, Marie. Secure Digital Reporting Requirements to Tackle EU VAT Fraud. In: Dennis Weber (ed.), The Implications of Online Platforms and Technology on Taxation (GREIT Series), IBFD: Amsterdam, 2023. 9789087228361.
2022
Lamensch, Marie. Right to deduct, CJEU – Recent Developments in Value Added Tax 2020. In: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, et.al., Recent Developments in Value Added Tax 2020, Linde Verlag, 2022. 9783707345322.
2022
Lamensch, Marie. Right to deduct, CJEU – Recent Developments in Value Added Tax 2021. In: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Ilze Kuniga, Recent Developments in Value Added Tax 2021 (Series on International Tax Law; 133), Linde Verlag: Wien, 2022. 9783707347081.
2021
Lamensch, Marie. General Report on Value Creation and Taxation: Outlining the Debate. In: Werner Haslehner et Marie Lamensch, Taxation and Value Creation, IBFD, 2021. 9789087226879.
2021
Lamensch, Marie. Value Creation and VAT. In: Werner Haslehner et Marie Lamensch, Taxation and Value Creation, IBFD, 2021. 9789087226879.
2019
Lamensch, Marie ; Traversa, Edoardo. Collecting Value-added tax in the platform economy: overview of the fundamental issues and recent EU 2018 developments. In: Bram Devolder (ed.), The Platform Economy, Intersentia , 2019, p. 363-376. 9781780686349.
2019
Lamensch, Marie. Digital services tax: a critical analysis and comparison with the VAT system. In: P. Pistone and D. Weber (ed.), Taxing the Digital Economy, 2019, p. 225-243. 978-90-8722-558-2.
2019
Lamensch, Marie. Key policy issues for the future of the EU VAT system. In: E. Traversa et al. (eds), EU Tax Research handbook, Edward Elgar, 2019. 978 1 78811 083 9 (Soumis).
2019
Lamensch, Marie. Taxing Remote Digital Supplies. In: Werner Haslehner, Georg Kofler Katerina Pantazatou and Alexander Rust (eds.), Tax and the Digital Economy - Challenges and Proposals for Reform, Kluwer, 2019, p. 189-213. 9789403503615.
2019
Lamensch, Marie ; R. Milllar. The role of platforms in B2C e-commerce. In: Lang et al (Eds), Recent Developments in Value Added Tax 2017, Linde verlag, 2019, p. 51-78. 9783709409558.
2018
Lamensch, Marie. The Scope of the EU VAT System: Traditional & Digital Economy Related Questions. In: M. Lang et al., CJEU – Recent Developments in Value Added Tax 2017 (Series on International Tax Law; 109), Linde Verlag: Vienne, 2018. 9783707339017.
2017
Lamensch, Marie. Fraude TVA et commerce digital. In: Herbain, C. A. (dir.), La fraude à la TVA (Promoculture), Larcier: Bruxelles, 2017, p. 127-148. 9782879748900.
2017
Lamensch, Marie. Recent Developments in the CJEU VAT Case Law on Deductions. In: M. Lang et al., CJEU - Recent developments in value added tax 2016 (Series on International Tax Law; 105), Linde Verlag: Vienne, 2017. 9783707336986.
2016
Lamensch, Marie. Tax Assessment in a Digital Context: A Critical Analysis of the 2015 EU Rules. In: M. Lamensch, E. Traversa, et S. van Thiel, Value Added Tax and the Digital Economy. The 2015 EU Rules and Broader Issues (EUCOTAX Series; 46), Kluwer Law International: Alphen aan den Rijn, 2016, p. 39. 9789041166128.
2016
Lamensch, Marie. The Use of Soft Law by the European VAT Legislator, and What the CJEU Makes of It. In: M. Lang et al., CJEU – Recent Developments in Value Added Tax 2015 (Series on International Tax Law; 99), Linde Verlag: Vienne, 2016, 21-51. 9783707335323.
2015
Lamensch, Marie. Recent VAT Case Law of the CJEU on Taxable Supplies. In: M. Langs et al., ECJ - Recent Developments in Value Added Tax, Linde Verlag, 2015, p. 87.
2015
Lamensch, Marie. TVA de l’Union européenne - Nouvelles règles régissant l’identification et la localisation des preneurs de services électroniques : une avancée? . In: Herbain C. A. (ed.), TVA - Taxer, déduire, exonérer et punir. Etats des savoirs, enjeux et perspectives, Legitech: Luxembourg, 2015, p. 61-86. 9782919778768.
2015
Lamensch, Marie. The Treatment of "Digital products" and Other "E-Services" Under VAT. In: M. Lang et I. Lejeune (eds.), VAT/GST in a Global Digital Economy (EUCOTAX Series; 43), Kluwer Law International: Alphen aan den Rijn, 2015, p. 15-39. 9789041159526.
2014
Lamensch, Marie. Introducing a harmonised financial transaction tax in the EU: A failure in 2012, two steps ahead in 2013, and one step backward in 2014. In: S. van Thiel (ed.), Policies for a sustainable tax future - Tackling base erosion and profit shifting - Recent developments in VAT and the financial, 2014, p. 167-181. 978-92-990057-4-3.
2011
Lamensch, Marie. New Council Regulation on VAT cooperation and EUROFISC. In: Servaas van Thiel, Sharing information across borders in indirect and direct tax – 2010 The permanent establishment in international tax law – 2011, 2011, p. 76. 9789299005729.
2024
Lamensch, Marie. La société holding et la TVA. Vanham & Vanham (Bruxelles, 25/01/2024).
2024
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Plastic Packaging Taxes and Circular Transition: Assessing Impacts on Circular Practices in the Food Packaging Industry in the UK, Spain, and Portugal. Overcoming Obstacles to Climate Change Mitigation: a cross-cutting approach by human and social sciences conference (Louvain-la-Neuve, Belgium, du 23/05/2024 au 24/05/2024).
2024
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Unveiling the effects of plastic packaging taxes: A comprehensive analysis of circular practices among food packaging producers in the United Kingdom, Spain, and Portugal. 40th EGOS Colloquium 2024: Crossroads for Organizations: Time, Space, and People (Milan, Italy, du 04/07/2024 au 06/07/2024).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. Can tax policies prompt corporate pro-environmental behaviors ? A systematic literature review. DSM PhD Day 2023 (Namur, Belgium, 15/05/2023).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The effects of tax policies on corporate green practices: differences in effects depending on the industry targeted and the behavior promoted. 6th International Conference on Public Policy (Toronto, Canada, du 27/06/2023 au 29/06/2023).
2022
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The influence of tax policies on corporate sustainable practices in the European Economic Area: a systematic literature review. Conférence sur la recherche interdisciplinaire et transdisciplinaire "Transition et Développement Durable" (Louvain-la-Neuve, Belgium, du 24/11/2022 au 25/11/2022).
2018
Lamensch, Marie. VAT fraud in the EU. “VAT policy in the European Union : recent developments”, organized by EANOVAT (Louvain-la-Neuve, 06/09/2018).
2018
Lamensch, Marie. Weaknesses of the definitive VAT system proposal and possible ways forward. Annual Conference on European VAT Law 2018, organised by ERA (Academy of European Law) (Trier, du 22/11/2018 au 23/11/2018).
2018
Lamensch, Marie. the definitive VAT system, is it the end of the road?. “Annual Tax Law conference” organized by the Bulgarian branch of the IFA (du 08/11/2018 au 09/11/2018).
2023
De Boe, Grégory ; Swaen, Valérie ; Lamensch, Marie. The effects of tax policies on corporate green practices: differences in effects depending on the industry targeted and the behavior promoted (Louvain Research Institute in Management and Organizations Working Paper Series; 2023/03), 2023. 56 p.
2020
Lamensch, Marie ; Masseglia Miszczyszyn, Elena ; Traversa, Edoardo. “Retail digital platforms in EU-China trade”, Documentos de Trabajo. Serie Política de la Competencia y Regulación, 2020.
2008
Lamensch, Marie. Swiss Banking Secrecy - The Erosion of an Institution (Institute for European Studies Working Paper Series; 2), 2008.