Prof. Dr. Marie Lamensch

Research Professor International and European Taxation
+32 (0) 477618357


Marie Lamensch is Research Professor of International and European Tax Law at the Institute for European Studies and the Law Faculty of the Vrije Universiteit Brussel. She is also visiting Professor at the Université Catholique de Louvain and the Katholieke Universiteit Leuven and a legal adviser on tax Cassation cases for the Belgian law firm Liedekerke Wolters Waelbroeck Kirkpatrick. Her main research topics include VAT and European Taxation. Thanks to her specific expertise in the area of VAT, she has become a member of relevant expert groups of the OECD, the World Customs Organisation and the EU Commission. She also gives training at the IBFD's International Tax Academy and works as Technical Editor of the International VAT Monitor. She previously acted as researcher for the G20 task force on the Financial Transactions Tax, practiced as a lawyer in Brussels and Luxembourg and worked as teaching assistant in contract law at the Université Libre de Bruxelles. 

Marie holds a Law Degree from the Université Libre de Bruxelles and an LLM degree in international and European Law from the Vrije Universiteit Brussel  She obtained her Doctorate at the Vrije Universiteit Brussel in July 2014 and her PhD dissertation was awarded the 2015 Maurice Lauré Prize (International Fiscal Association).

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

Marie is married and mother of two daughters.  

Profile and Publications



  • LAMENSCH, Marie. 2015. European Value Added Tax in the Digital Era, IBFD doctoral series Vol. 36
  • LAMENSCH, Marie, TRAVERSA, Edoardo, VAN THIEL, Servaas. 2015. Value Added Tax and the Digital Economy: The 2015 EU Rules and Broader Issues”, Kluwer, EUCOTAX Series on European Taxation Vol. 46.


  • LAMENSCH, Marie. 2017. Fraude TVA et commerce digital, in “La Fraude TVA”, ed. Charlène Herbain, Larmier, Luxembourg
  • LAMENSCH, Marie. 2016. The Use of Soft Law by the European VAT Legislator, and What the CJEU Makes of It”, in "CJEU – Recent Developments in Value Added Tax 2015", Lang et al (Eds), Linde verlag (2016), pp. 21-51.
  • LAMENSCH, Marie. 2015. “TVA de l’Union Européenne - Nouvelles règles régissant l’identification et la localisation des preneurs de services électroniques : une avancée ?” in Ch. Herbain (ed.): “TVA: Taxer, Déduire, Exonérer et punir. Etats des savoir et Perspectives”, Legitech, Collégiales du Droit (August 2015).
  • LAMENSCH, Marie. 2015. The Treatment of “Digital products” and Other “E-Services” Under VAT” in M. Lang and I. Lejeune (eds.): “VAT/GST in a Global Digital Economy”, Kluwer/Eucotax Series (August 2015).
  • LAMENSCH, Marie. 2015. Recent VAT Case Law of the CJEU on Taxable Supplies, in M. Lang et al. (eds.): “ECJ – Recent Developments in Value Added Tax”, Linde Verlag, p. 87 (June 2015).
  • LAMENSCH, Marie. 2015. “Recent VAT Case Law of the CJEU on Taxable Supplies” in M. Lang et al. (eds.): “ECJ – Recent Developments in Value Added Tax”, Linde Verlag, p. 87 (June 2015).
  • LAMENSCH, Marie. 2014. "Introducing a harmonised financial transaction tax in the EU: A failure in 2012, two steps ahead in 2013, and one step backward in 2014”, in S. van Thiel (ed.): “Policies for a sustainable tax future - Tackling base erosion and profit shifting - Recent developments in VAT and the financial transactions tax”, CFE Forum Reports on European Taxation – 6.
  • LAMENSCH, Marie. 2013. Lenient constitutional control of the VAT exemption for small-and-medium sized enterprises? - Commentary on the European Court decision in the Schmelz case, Tax Law in the light of judgments: Interaction between European law and domestic courts - 2012; Tax Planning: What is (un)acceptable - 2013, S. van Thiel (ed.), Brussels, Confédération Fiscale Européenne (CFE) Forum Reports on European Taxation - 5
  • LAMENSCH, marie. 2011. New Council Regulation on VAT cooperation and EUROFISC, Sharing information across borders in indirect and direct tax – 2010 The permanent establishment in international tax law – 2011, S. van Thiel (ed.), Confédération Fiscale Européenne Forum Reports on European Taxation – 4
  • LAMENSCH, Marie. 2008. Commission Proposal for a modernization of the VAT rules that are applied in respect of financial and insurance services, "VAT harmonisation in the EU and unfinished business", S. van Thiel (ed.), Confédération Fiscale Européenne Forum Reports on European Taxation – 3
  • LAMENSCH, Marie. 2008. La Possession, Répertoire Pratique du droit belge (RPDB)
  • LAMENSCH, Marie; GREGOIRE, Michèle. 2007. Country Chapter/Belgium, PLC Cross-border Restructuring and Insolvency Handbook 2007/8

Conference Papers

  • LAMENSCH, Marie. 2017. “Destination based taxation of corporate profits - Preliminary findings regarding tax collection in cross-border situations”, Oxford Centre for Business Taxation Working paper series (WP17/16).

Peer Reviewed Articles

  • LAMENSCH, Marie; VAN THIEL, Servaas. 2017. Possible Consequences of Brexit in the Area of Indirect Taxation: Why Prime Minister May Talks about a Hard Brexit, But Really Needs a Soft Brexit!, World Tax Journal, 2018 (Volume 10), No. 1 (published online on 8 December 2017)
  • LAMENSCH, Marie. 2017. WTO Appellate Body Report in Argentina – Financial Services: Further Clarity on Likeness Analyses in a GATS Context?, Derivatives & Financial Instruments, 2017 (Volume 19), No. 5
  • LAMENSCH, Marie & SARASWAT, Mack. 2017. “From clicks to compliance: A data conduit to collect VAT”, with Mack Saraswat, International VAT Monitor, Vol. 28, issue 5.
  • LAMENSCH Marie. 2017. European Commission’s new package of proposals on e-commerce: A critical assessment, International VAT Monitor Vol. 28 Issue 2
  • LAMENSCH, Marie; Herbain, Charlène. 2016. TVA et énergie – Panorama des dispositions européennes applicables, Revue européenne et internationale de droit fiscal (Bruylant) 2016/3
  • LAMENSCH, Marie. 2016. Soft law and EU VAT: From informal to inclusive governance?”, World Journal of VAT/GST Laws, Volume 5, Issue 1 pp. 9-31
  • LAMENSCH, Marie. 2016. Is There Any Future for the Vendor Collection Model in the 21st Century Economy, International VAT Monitor, Vol. 27 Issue 3
  • LAMENSCH, Marie. 2016. The OECD International VAT/GST Guidelines: Completion of a (First) Major Step towards Global Coordination of Value-Added-Tax Systems, Intertax, VOl. 44, Issue 5,
  • LAMENSCH, Marie & HERBAIN, Charlène. 2015. “Reforming the VAT system for the 21st century”, Tax Planning International – Indirect Taxes, Vol. 13, n°8.
  • LAMENSCH, Marie. 2015. 5. “Different VAT rates for digital and paperback publications in the EU, a breach of ‘fiscal neutrality’? A tentative answer and broader reflection on the coherence of the EU rules prohibiting indirect tax discrimination”, World Journal of VAT/GST Laws DOI: 10.1080/20488432.2015.1049092 (July 2015).
  • LAMENSCH, Marie. 2015. The 2015 rules for Electronically Supplied Services – Compliance Issues, ”, International VAT Monitor Vol. 26, n° 1 (February 2015).
  • LAMENSCH, Marie. 2012. Proposal for Implementing the EU One-Stop-Shop Scheme from 2015, International VAT Monitor Vol. 23, n° 5
  • LAMENSCH, Marie. 2012. Are ‘Reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?, World Journal of VAT/GST laws (2012) Vol. 1 issue 1, p. 1
  • LAMENSCH, Marie. 2012. Unsuitable place of supply rules for electronic services in the EU – Proposal for an alternative approach, World Tax Journal Vol. 4, p. 77
  • LAMENSCH, Marie. 2011. New implementing Regulation 282/2011 for the 2006 VAT Directive, EC Tax Review 2011/4, p. 162
  • LAMENSCH, Marie; VAN THIEL, Servaas; COVAS CARVALHO, Filipe . 2011. The VAT exemption for insurance-related services of brokers and agents: The case of a “call center”, European Taxation 1 Vol. 51, p. 19.
  • LAMENSCH, Marie; DONDERS, Karen. 2010. The Introduction of a ‘Tax-and-fund’ System to Subsidise Public Television in France: a Cultural Revolution or a Legal Swamp?, The Journal of Media Law, Vol. 2, n°2, p. 227
  • LAMENSCH, Marie. 2010. OECD Draft Guidelines on VAT/GST on Cross-Border Services, International VAT Monitor, Vol. 21, n° 4, p. 271
  • LAMENSCH, Marie; VAN THIEL, Servaas. 2010. 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), Intertax Vol 38, issue 2, p. 93
  • LAMENSCH, Marie; VAN THIEL, Servaas. 2009. The Elimination of Double Taxation Dividends in the EU: Cobelfret Means the End of Belgium's Final Taxation, Intertax, Vol. 37, 8/9
  • LAMENSCH, Marie; VAN THIEL, Servaas. 2009. 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, Journal de droit fiscal
  • LAMENSCH, Marie. 2008. Modernisation du cadre réglementaire européen des fonds d'investissement, Droit des Affaires- Ondernemingsrecht (DAOR) n°87, p. 183
  • LAMENSCH, Marie. 2008. Commission Proposal for a Modernization of the VAT Rules that are Applied in Respect of Financial and Insurance Services, Intertax, Vol. 36, 8/9
  • LAMENSCH, Marie. 2007. 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
  • LAMENSCH, Marie. 2007. 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
  • LAMENSCH, Marie. 2006. La règle de la primauté de la preuve écrite : une application délicate, Revue Générale de Droit Civil Belge 2006/1
  • LAMENSCH, Marie; DOCQUIR, Benjamin; DE FRANQUEN, Vanessa; GREGOIRE, Michèle Grégoire; JAFFERALI, Rafaël; MARQUETTE, Vanessa; WEINBERGER, Marc-David. 2005. Le droit international privé économique – Exposé général du nouveau droit positif belge, Revue Générale de Droit Civil Belge, 2005/10

Articles, Essays & Reviews

  • LAMENSCH, Marie; DENYS, Lieven; PERSAUD, Avinash; JETIN, Bruno; SCHMIDT, Rodney ; TISON, Michel. 2011. Blueprint for the implementation of a multilateral and multi-jurisdictional tax on financial transactions, an enabling document for discussion, International Expert Report (Leading Group on Innovative Financing) submitted to the G20, September 2011
  • LAMENSCH, Marie. 2008. Swiss Banking Secrecy - The Erosion of an Institution, Institute for European Studies Working Paper Series - 2/2008