Expertise

Together with Mr. Ruud Tusveld, I am hosting the course on Customs and International Trade. Research activities include customs legal matters and interactions with areas of tax law (transfer pricing, VAT).

Next to my activities at Tilburg University, I am an acting attorney advising on customs, excise, and trade laws. I represent clients before national courts and the European Court of Justice. In my capacity as a lawyer, I contributed to policy-making through studies at EU level and supported law making on a Belgian level.

Teaching

With our established course on Customs and International Trade, we aim to provide students a solid understanding of the most importants subjects relating to customs and international trade. Starting from the physical supply chain, we dig into the details of the fundamental principles of customs law, the entry of goods into the customs territory of the Union, the application of suspensive regimes and special procedures,  the taxable basis and tariff barriers, and the imposition of non-tariff barriers. Interactions with other areas of law - such as transfer pricing, VAT, product regulations, and liability law - are actively discussed. At the end of the course, our students are knowledgeable about the principles and impact of customs law and understand the importance of the customs function for a business in an international trade context.

Courses

Recent publications

  1. De goede trouw bij de vaststelling van douaneschulden

    Heeren, P. (2016). De goede trouw bij de vaststelling van douaneschulden. Algemeen Fiscaal Tijdschrift, 2016(11), 41-63.
  2. Sustainability of the Arm's Length Principle as the Basis for Interna…

    Heeren, P. (2016). Sustainability of the Arm's Length Principle as the Basis for International Income Allocation in a Digitalising Economy: Recommendations for the Dutch and International Legal System Based on a Multi-jurisdictional Legal Comparison Taking Into Consideration the OECD/G20 BEPS Project. (2016 ed.) Kluwer.

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