معرفی
Prof. Madeleine Merkx is a Full Professor of Tax Law at the Erasmus School of Law, Erasmus University Rotterdam. Her research focuses on EU VAT systems, digital taxation, and cross-border tax policies. She has contributed extensively to understanding VAT implications in the digital economy, including platform liability, energy transitions, and EU tax harmonization. Key areas of interest include VAT exemptions, tax compliance technology, and the legal frameworks governing indirect taxation.
Her work bridges tax law theory and practice, addressing challenges such as VAT grouping rules, online auction taxation, and the application of EU VAT directives. She frequently engages with contemporary issues like the ViDA initiative and the taxation of renewable energy. Her analyses often highlight the balance between EU legal principles and national tax sovereignty.
- Research Highlights: VAT on digital platforms, EU VAT reforms, environmental taxation.
- Recent Contributions: Over 15 articles in 2024–2025 on topics ranging from E-invoicing systems to the legal implications of joint VAT liability.
Awards and grants are not explicitly listed in the provided texts. She advises no listed students or research teams but maintains active collaborations in tax policy circles.
