Marie Lamensch is a doctoral researcher at the IES. Her research focuses on e-commerce related taxation issues. Prior to joining the IES in 2009, Marie has worked as a business lawyer in Brussels and Luxembourg and as teaching assistant in contract law at the Université Libre de Bruxelles.

Marie holds a Law Degree from the Université Libre de Bruxelles and a LLM degree in international and European Law from the Vrije Universiteit Brussel (IES LLM Program).

In addition to her native French, Marie is fluent in English and has a good knowledge of Dutch.

Marie is co-editor of the IES Working Paper Series.

"Swiss Banking Secrecy - The Erosion of an Institution", Institute for European Studies Working Paper Series - 2/2008;
 
 

1. “Unsuitable place of supply rules for electronic services in the EU – Proposal for an alternative approach”, World Tax Journal Vol. 4, February 2012, p. 77;

2. "Blueprint for the implementation of a multilateral and multi-jurisdictional tax on financial transactions, an enabling document for discussion", with Lieven Denys, Avinash Persaud, Bruno Jetin, Dr. Rodney Schmidt and Michel Tison, International Expert Report (Leading Group on Innovative Financing) to the G20, September 2011;

3. "New Council Regulation on VAT cooperation and EUROFISC", Published in Servaas van Thiel (2011): Sharing information across borders in indirect and direct tax – 2010 The permanent establishment in international tax law – 2011, p. 76;

4. “New implementing Regulation 282/2011 for the 2006 VAT Directive”, EC Tax Review 2011/4, p. 162;

5. “The VAT exemption for insurance-related services of brokers and agents: The case of a “call center””, with Servaas van Thiel and Filipe Covas Carvalho, European Taxation 1 Vol. 51 (January) 2011, p. 19 ;

6. "The Introduction of a ‘Tax-and-fund’ System to Subsidise Public Television in France: a Cultural Revolution or a Legal Swamp? ", with Karen Donders, The Journal of Media Law, Vol. 2, n°2, (December) 2010, pp. 227 ;

7. OECD Draft Guidelines on VAT/GST on Cross-Border Services, International VAT Monitor, Vol. 21, n° 4 (July/August 2010), p. 271 ;

8. "Une juridiction Suisse refuse d’accorder à un travailleur frontalier européen ses droits tirés de la jurisprudence Schumacker (commentaire de la décision de la Commission cantonale de Genève du 31 août 2009 dans “l’affaire Boitelle”) ", with Servaas van Thiel, Journal de droit fiscal, Juin 2009 ;

9. "Swiss court denies European frontier workers their "Schumacker" rights (comment on the 31 August 2009 decision of the Geneva based "Commission Cantonale" in the "Boitelle" Case)", with Servaas van Thiel, Intertax Vol 38, issue 2, February 2010, p. 93 ;

10. "The Elimination of Double Taxation Dividends in the EU: Cobelfret Means the End of Belgium's Final Taxation", with Servaas van Thiel, Intertax, Vol. 37, 8/9 August/September 2009;

11. "Commission Proposal for a Modernization of the VAT Rules that are Applied in Respect of Financial and Insurance Services", Intertax, Vol. 36, 8/9 (August-September 2008); 

12. "Modernisation du cadre réglementaire européen des fonds d'investissement" - Droit des Affaires- Ondernemingsrecht (DAOR) n°87 (October 2008), p. 183 ;

13. "Commission Proposal for a modernization of the VAT rules that are applied in respect of financial and insurance services", published in Servaas van Thiel (2008): "VAT harmonisation in the EU and unfinished business" CFE Brochure on Taxation – 3 ; 

14. "La Possession" with Michèle Grégoire, Répertoire Pratique du droit belge (Encyclopedia of Belgian Law), May 2008 ;

15. "L’excusabilité du débiteur failli, le sort de ses sûretés personnelles et de son conjoint – 10 ans d’évolution depuis l’adoption de la loi sur les faillites du 8 août 1997", Revue Générale de Droit Civil Belge 2007/10 ;

16. "Les mécanismes de clémence bénéficiant aux sûretés personnelles d’un débiteur en règlement collectif de dettes – Une analyse critique", Revue Générale de droit civil belge, 2007/5 ; 

17. "PLC Cross-border Restructuring and Insolvency Handbook 2007/8, (Country Chapter/Belgium), with Michèle Grégoire ;

18. New Act Regulates Intermediation in Banking and Investment Services", with Michèle Grégoire - International Law Office Banking Newsletter – 1 September 2006, www.internationallawoffice.com

19. "La règle de la primauté de la preuve écrite : une application délicate", Comment on the decision of the Court of appeal of Mons of June 24, 2004, Revue Générale de Droit Civil Belge 2006/1 ;

20. "Le droit international privé économique – Exposé général du nouveau droit positif belge", with Benjamin Docquir, Vanessa de Francquen, Michèle Grégoire, Rafaël Jafferali, Vanessa Marquette and Marc-David Weinberger, Revue Générale de Droit Civil Belge, 2005/10 ;