Seminar on European legal developments in indirect taxation

On Friday, 10 April 2026, the Maastricht Centre for Taxation (MCT) hosted the seminar ‘European legal development in indirect taxation’. The event was organised to mark the appointment of Prof. Ad van Doesum as Justice of the Dutch Supreme Court (Hoge Raad) from 1 January 2026. The seminar brought together academics, practitioners, students, family and friends to reflect on key developments in European Union law relating to indirect taxation, and to celebrate Prof. Ad van Doesum’s appointment.

Prof. Herman van Kesteren (Tilburg University) discussed the interaction between transfer pricing and VAT, highlighting complexities arising from cross-border transactions within multinational groups and the issues still to be decided by the Court of Justice of the European Union, in particular in the case of Stellantis Portugal (C-603/24). This was followed by a presentation by Joël de Vries (PwC and Tilburg University), who examined the concept of composite supplies and its relevance in EU VAT case law, also covering the ambiguities in the Court's reasoning and the tensions arising with respect to the application of different tax rates to ​composite supplies.

After a short break, Prof. Gert-Jan van Norden (KPMG and Tilburg University) reflected on the importance and interpretation of fundamental EU legal principles, including the role of national courts in EU (VAT) law and in upholding the rule of law. Prof. Frank Nellen (Baker Tilly and Maastricht University) concluded the academic programme with a presentation on refusals of rights in EU VAT, addressing developments in case law on VAT fraud, their implications for taxpayers, and whether rights should be denied. 

The seminar closed with final remarks and was followed by a reception, offering participants the opportunity to continue discussions and the celebrations.