Universiteit Leiden

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Jurian Lock

PhD candidate

Name
Mr.drs. J.I.W. Lock
Telephone
+31 71 527 7840
E-mail
j.i.w.lock@law.leidenuniv.nl
ORCID iD
0000-0001-5404-8331

Research

Jurian Lock's research delves into the evolution of the European Value Added Tax (VAT) system, especially concerning distance sales between EU consumers and non-EU sellers. In today's economic landscape, the collection of VAT faces challenges regarding fraud, administrative burdens for both public and private organizations, logistic delays, environmental impact, and competitive disparities. While adapting swiftly to economic changes is vital, so is preserving the integrity of tax policies.

This research examines the VAT blueprint for distance sales, drawing from Systems Theory concepts like 'input', 'output', and 'control'. The goal? Develop a robust framework to assess and reimagine the VAT collection system to overcome present-day and future hurdles, so that VAT collection is as seamless as possible. 

The project is a collaboration between Leiden University and Cargonaut (Schiphol). The research project ‘Revising VAT in Global e-Commerce’ is funded by the Topconsortium Kennis en Innovatie, Dutch Institute for Advanced Logistics (TKI Dinalog) (75%) and Leiden University (25%).

More information.

PhD candidate

  • Faculteit Rechtsgeleerdheid
  • Instituut Fiscale en Economische vakken
  • Belastingrecht

Work address

Kamerlingh Onnes Building
Steenschuur 25
2311 ES Leiden

Contact

Publications

No relevant ancillary activities

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