Pascal Schrijver a highly-experienced tax litigator and advisor. He specialises in complex areas of VAT-law, including the fast-moving area of e-commerce and voucher rules. Pascal can assist clients on various VAT topics in the Netherlands, as well as abroad. He regularly provides (second) opinions on VAT matters and (potential) court proceedings. Pascal is consistently recognised by International Tax Review as ‘highly regarded’.

Experience

Pascal started his career at Arthur Andersen, at the time one of the Big Five global consultancy firms. In 2002 Andersen the Netherlands merged with Deloitte. Pascal was promoted partner at Deloitte in 2011. He remained with Deloitte until the end of 2019. He is a founding-partner of the boutique VAT firm EigerTax, which is dedicated to (inter)national indirect tax advice.

Pascal has mainly worked in – initially – the real estate practice, and later on mainly in the Telecom, Media & Technology as well as M&A practices. During the final years at the firm, he also advised a foreign government on the introduction of VAT. Besides his client work, he was also responsible for Quality & Risk within the Deloitte Netherlands Indirect Tax practice.

Academic

Pascal has a degree in tax law from University Groningen. Since 2006, Pascal has been teaching at Leiden University he has published many (scholarly) articles in tax journals. Pascal is a co-author of a book on VAT and e-commerce and a frequent speaker at seminars.

Pascal completed the Dutch Association of Tax Advisors as well as the Dutch Bar Association educational programs. He also completed the course for Mediator at the ADR Institute. Pascal is a board member of the VAT section of the Dutch Association of Tax Advisors.

Expertise and cases litigated

• VAT exemption on insurance (intermediary) services
• Doctrine on abuse of law in VAT
• Transaction costs and VAT recovery
• Place of supply of intragroup services
• Multi versus single purpose voucher

Affiliations

• Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs)
• The Netherlands Bar (Nederlandse Orde van Advocaten, NOvA)

Recent publications

• Dropshipping, in: BTW-bulletin, 2023 (article in journal).
• Btw en e-commerce, Verkopen van goederen en diensten via internet, 2021 (together with Heezen en Merkx) (book).
• E-commerce en btw per 1 juli 2021, capita selecta, in: MBB Belasting Beschouwingen, 2021 (together with Lamers) (article in journal).

Please contact Pascal Schrijver if you have any questions or would like to receive a copy of one the publications.