Post-Master in EU Customs Law 2016
WELCOME TO EFS The European Fiscal Studies Foundation (EFS) is a partnership between the tax departments of the Erasmus University Rotterdam’s Schools of Law and Economics. EFS has been a leading education and research institute on the impact of international and European law on taxation and customs for over 25 years. Its work covers indirect taxes, including VAT and customs duties, and also direct taxes, with a focus on individual, corporate and source taxation in a European and international context. EFS is the only institute in this field to offer a post-master in EU customs law (PMC) in English. The programme introduces you to the Union Customs Code and provides detailed and up-to-date knowledge on general issues within EU customs law, as well as in-depth training in strategic and business issues in customs. We look forward to welcoming you to the PMC or any of the other EFS post-masters! Prof. Walter de Wit Programme Director of the Post-Master in EU Customs Law / EFS Board Member
POST-MASTER IN EU CUSTOMS LAW This post-master examines various examples from practice against a background of EU customs law. The programme comprises two modules, each of a week. Participants can choose to attend both or either one of the modules. The first module will discuss general issues within EU customs law. The second module will focus on in-depth training in strategic and business issues in customs. All the topics in the first and second modules of the course are discussed from the perspective of the Union Customs Code. Cases from the EU Court of Justice decided under the Community Customs Code (applicable until 1 May 2016) will be discussed extensively as most of them will remain relevant under the Union Customs Code. Successfully completing this post-master will require you to write a thesis, which the EFS exam committee will ask you to defend.
Target group The programme is designed for those specialising in customs and indirect taxes with at least two years of professional experience and who want to increase their knowledge of EU customs law in both breadth and depth. Customs and indirect tax professionals working for multinationals, involved in international trade or working in consultancy, legal practice, the academic world, the judiciary or for tax or customs authorities are welcome to take part in the programme. EFS modules are taught by renowned professors and prestigious guest speakers, whose experience and reputation in their specialised fields guarantee high educational standards. The lecturers on the PMC programme come from a variety of backgrounds in EU customs law, including consultancy and law firms, industry and government. They are all known for their in-depth expertise.
PROGRAMME MODULE 1 | 3 - 7 OCTOBER 2016
GENERAL OVERVIEW
DAY 1
MONDAY, 3 OCTOBER 2016
13.30 - 14.00
Lunch / Kick-off meeting
14.00 - 17.00
Customs tasks (fiscal/non fiscal) in international, multilateral and regional perspective
18.00 - 21.00
EU decision makers/institutions; Legislative power EU and Member States
DAY 2
TUESDAY, 4 OCTOBER 2016
14.00 - 17.00
Formal customs law - selected topics
18.00 - 21.00
Dutiable basis I: Tariff classification
DAY 3
WEDNESDAY, 5 OCTOBER 2016
14.00 - 15.30
Dutiable basis I: Tariff classification (case study)
15.30 - 17.00
Dutiable basis II: Origin
18.00 - 21.00
Dutiable basis II: Origin (case study)
DAY 4
THURSDAY, 6 OCTOBER 2016
14.00 - 17.00
Dutiable basis III: Customs valuation
18.00 - 21.00
Customs approved treatment, customs procedures and customs processes, formalities
DAY 5
FRIDAY, 7 OCTOBER 2016
10.00 - 13.00
Suspension regimes
14.00 - 17.00
Excise duties
WEEK 4, 2017
VERBAL DEFENCE THESES
LECTURERS MODULE 1 EFS modules are taught by renowned professors and prestigious guest speakers, whose experience and reputation in their specialised fields guarantee high educational standards. PATRICIO DIAZ GAVIER LLM Founding Partner - Customs Lawyer Diaz Gavier “Customs tasks (fiscal/non fiscal) in international, multilateral and regional Perspective” “EU decision makers/institutions; Legislative power EU and Member States” DAVIDE ROVETTA LLM Of Counsel Grayston and Company “Customs tasks (fiscal/non fiscal) in international, multilateral and regional Perspective” “EU decision makers/institutions; Legislative power EU and Member States” “Formal customs law-selected topics” JOS VERSTRATEN Director PwC “Dutiable basis I: Tariff classification” TONY LINDSEN MSC Senior Manager Deloitte “Dutiable basis II: Origin” RAOUL RAMAUTARSING MSC Director Deloitte “Dutiable basis II: Origin” RUUD TUSVELD LLM Partner PwC “Dutiable basis III: Customs valuation” “Suspension regimes” JOHAN STOOPEN MPM Dutch Customs Authorities “Customs approved treatment, customs procedures and customs processes, formalities” PROF. DR. WALTER DE WIT Professor Erasmus School of Law, Partner EY, Programme Director/ EFS Board member “Excise duties”
PROGRAMME MODULE 2 | 21 - 25 NOVEMBER 2016
STRATEGIC & BUSINESS ISSUES IN CUSTOMS • SELECTED TOPICS DAY 1
MONDAY, 21 NOVEMBER 2016
14.00 - 17.00
Restructuring of the supply chain and customs
18.00 - 21.00
Origin management
DAY 2
TUESDAY, 22 NOVEMBER 2016
14.00 - 17.00
Customs function and role various stakeholders
18.00 - 21.00
Customs valuation in complex supply chains
DAY 3
WEDNESDAY, 23 NOVEMBER 2016
14.00 - 17.00
VAT and customs
18.00 - 21.00
VAT and customs (sequel)
DAY 4
THURSDAY, 24 NOVEMBER 2016
14.00 - 17.00
Trade facilitation and developments
18.00 - 21.00
Excise duties advanced
DAY 5
FRIDAY, 25 NOVEMBER 2016
10.00 - 13.00
EU strategic controls and sanctions
14.00 - 17.00
Case study
WEEK 4, 2017
VERBAL DEFENCE THESES
LECTURERS MODULE 2 EFS modules are taught by renowned professors and prestigious guest speakers, whose experience and reputation in their specialised fields guarantee high educational standards. JEROEN SCHOLTEN MSC Partner EY “Restructuring of the supply chain and customs” ASHISH SINHA MSC Senior Manager EY “Origin Management” PROF. DR. WALTER DE WIT Professor Erasmus School of Law, Partner EY, Programme Director/ EFS Board member “Customs valuation in complex supply chains” “VAT and Customs (sequel)” “Excise duties advanced” “Case Study” PROF. DR. RENE VAN DER PAARDT Professor Erasmus School of Economics, Of Counsel Loyens & Loeff, Programme Director/ EFS Board member “VAT and Customs” JOHAN STOOPEN MPM Dutch Customs Authorities “Trade facilitation and developments” FRANK HEIJMANN LLM MBA Head of (international) Trade Relations At Dutch Customs “Customs function and role various stakeholders” RUUD TUSVELD LLM Partner PwC “Customs function and role various stakeholders” TIM HESSELINK LLM Director - Attorney-at-Law Meijburg & Co “EU strategic controls and sanctions”
PROGRAMME MANAGEMENT Prof. Dr. Walter de Wit Programme Director / EFS Board Member Walter de Wit is Professor of European and International Customs Law at the Erasmus School of Law. He is also a partner at EY, advising clients on indirect taxes and international trade.
Martijn Schippers, LLM Programme Coordinator Martijn Schippers teaches EU customs law at the Erasmus School of Law and is part of EY’s Global Trade and Customs Group in the Netherlands. He is currently also working on a PhD on customs valuation from an EU law perspective.
GENERAL INFORMATION ON PMC 2016 DATES Module 1, Monday 3 - Friday 7 October 2016 Module 2, Monday 21 - Friday 25 November 2016
ACCOMMODATION Accommodation is available at the Novotel Rotterdam Brainpark, which is at walking distance from the campus.
TIMES Lectures and tutorials will be held from 14.00 - 21.00 on Mondays to Thursdays and from 10.00 - 17.00 on Fridays. Each day comprises four sessions of one and a half hours each.
FEES Module 1 and 2: €6,600 (includes course materials, meals and eight nights of accommodation). Module 1 or 2 separately: €3,550 (includes course materials, meals and four nights of accommodation).
LOCATION The programme will be given at the Erasmus University Rotterdam campus.
WORKLOAD In addition to attending at least four of the five days of each module, you will need to allow time for proper preparation (on average, this will involve a morning for each day of tuition), as well as for writing and preparing to defend your thesis. GROUP SIZE As groups comprise a maximum of 25 participants, you can be assured of optimal and active participation. ADMISSION REQUIREMENTS In view of the high standards set for this programme, participants are required to have an academic level of intellectual ability and at least two years of relevant work experience. DISCLAIMER EFS reserves the right to change the policy, programme, fees and other items referred to in this flyer.
LANGUAGE The programme is taught in English.
ACCREDITATION / CONTINUING PROFESSIONAL DEVELOPMENT The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points, certainly if you are a member of the Dutch Association of Tax Advisers (NOB) or the RB organisation of tax advisers. We consider the completed postmaster to count for 60 hours of professional development (30 hours per module). You can find more information about this on the EFS website and on the website of your professional organisation. CERTIFICATE You will be awarded a certificate for the module(s) after successfully defending your thesis. This will be awarded at the ceremony held to mark the end of the programme. CONTACT / TO APPLY For more information, please contact: Martijn Schippers PMC Programme Coordinator schippers@law.eur.nl +31 (0)6 214 15 638 europeanfiscalstudies.eu
European Fiscal Studies (EFS) is a partnership between the tax departments of the Erasmus University Rotterdam’s Schools of Law and Economics. EFS has been a leading education and research institute on the impact of international and European law on taxation and customs for over 25 years. Its work covers indirect taxes, including VAT and customs duties, and also direct taxes, with a focus on individual, corporate and source taxation in a European and international context.
EFS Erasmus University Rotterdam Tinbergen Building, Room H13-13 Burgemeester Oudlaan 50 3062 PA Rotterdam Tel. + 31 (0) 10 408 1491 E-mail info@europeanfiscalstudies.eu www.europeanfiscalstudies.eu
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