Simon Cornielje

Simon Cornielje is Endowed Professor of Indirect Tax Law at Vrije Universiteit Amsterdam's Faculty of Law and an indirect tax advisor at PwC Amsterdam. His expertise covers European VAT, mergers and acquisitions taxation, and tax policy reform.

He authored the thesis 'Mergers and acquisitions in European VAT' and contributes to multiple tax law publications including 'Fundamentals of EU VAT Law'. Cornielje received the Stevensprijs (2019) for excellence in tax law scholarship.

His research examines VAT treatment of financial transactions, holding company resolutions, and administrative burden reduction. Recent publications analyze civil-contractual relationships in VAT and propose holding company taxation frameworks.