Jurian Lock
PhD candidate
- Name
- Mr.drs. J.I.W. Lock
- Telephone
- +31 71 527 7840
- 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
- Lamensch M.C.S., Merkx M.M.W.D., Lock J.I.W. & Janssen A.D.M. (2024), Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms, World Tax Journal 16(1): 3-53.
- Lamensch M., Merkx M.M.W.D., Lock J.I.W. & Janssen A.D.M. (2021), New EU VAT-Related Obligations for E-commerce Platforms Worldwide: A Qualitative Impact Assessment, World Tax Journal 13(3): 441-480.
- Lock J.I.W., Merkx M.M.W.D., Janssen A.D.M. & Arendsen R. (2019), De toekomst van de btw bij e-commerce: heffing via platforms, MBB: belastingbeschouwingen: onafhankelijk maandblad voor belastingrecht en belastingpraktijk 88(1): 33-45 (MBB 2019/5).