Emmanuel is a French indirect taxes lawyer. After 10 years in Big Four firms he established his own tax law practice in 2000. His firm focuses on three main areas: Advising large multinational firms on supply chain and IT, VAT & customs related issues, outsourcing of indirect tax compliance in the EU and litigation. The clients are mainly from the pharmaceutical, aeronautics, energy and engineering sectors. Emmanuel is Vice-Chairman of the International VAT Association and deputy representative of the IVA to the European Commission’s VAT Expert Group and member of the VAT Committee of the French tax lawyers association as well as member of the Community Relay of the e-invoicing French government project. 

Raymond is an international VAT consultant located in the Netherlands. He is frequent speaker at international seminars and conferences, organizes trainings for companies, the Federation of Dutch exporters, the Chamber of Commerce and the International VAT Expert Academy [IVEA]. He is the secretary to the board of the International VAT Association. His focus is on the international supply chain. 

Hannes is head of his firm’s VAT department and specializes in providing comprehensive advice to companies operating within Austria and across borders. His main areas of focus are general tax law, corporate transactions and all matters related to Austrian and European VAT law. Owing to his years of experience in European VAT law, Hannes is in high demand as an advisor for many international companies operating or intending to operate across borders. He is a sought after lecturer at numerous seminars and symposiums, holds workshops in companies and educational institutions and regularly publishes on special tax law issues, especially those relating to VAT law and his specialist areas. He is a certified tax advisor and auditor and has been a partner at LeitnerLeitner since 2006. On 1 October 2014, Hannes was appointed a member of the European Commission’s VAT Expert Group. 

Ronny advises clients on all VAT matters in Germany and abroad. He specializes in cross-border VAT consulting connected to international VAT law and regularly lectures at professional events and in-house client VAT training sessions. As a former auditor and as a result of his experience in the corporate tax department of a DAX-30-group, Ronny has accumulated extensive knowledge of and experience in the types of VAT issues, which present themselves to businesses on a daily basis. He is also a member of various national and international VAT research groups and VAT clubs. 

Christina advises clients on all aspects of indirect tax law and represents them in dealings with the tax authorities and before the administrative courts, including making their operations more VAT-efficient and improving cash-flow, structuring their cross-border activities, M&A and finance, and real estate transactions, dealing with indirect tax disputes and negotiating rulings with the relevant tax authorities, and keeping up with changes in indirect tax legislation and related risks and opportunities. Additionally, she focuses on advising customs issues, in particular, connected with import VAT.

Laura advises clients on both German and international VAT matters. Her areas of special focus include, inter alia, the financial services sector, vouchers and other sales promotion structures, as well as the implementation of Tax Compliance Management Systems (TCMS). Her work also comprises VAT compliance advice, support during external audits, and the representation of clients in administrative and court proceedings. She regularly holds seminars and in house training sessions on VAT topics and is the author of numerous publications.

David Hummel studied law at the University of Leipzig. His academic career starts with the Study of Law at the University of Leipzig, a Graduation (Phd) as an assistant of Prof. Dr. Stadie with a VAT-Thesis in 2009 and a Habilitation in 2013 with the matter: “neutrality of legal forms in public law” (venia legend for public law, especially tax law and public economic law). 

David Hummel is since October 2016 legal secretary (“référendaire”) at the Court of Justice of the European Union in Luxembourg in the chamber of advocate general Juliane Kokott. In mid-2017 the appointment as a Professor at the University of Leipzig took place. Since 2016, he has spent numerous teaching stays abroad in different countries like Luxembourg, United Kingdom and the Netherlands. In April 2026, he left the Court of Justice of the European Union and took over a full professorship and the chair of “Tax Law and Public Law” at the Friedrich-Alexander-University at Erlangen-Nuremberg.

His main research interests are Tax Law and State Aid Law. Since his activity in the CJEU, he is especially focussed on the European Tax Law (direct and indirect taxes) as well as the national tax law with a focus on VAT-Law, the general tax code and the income-taxation of the employees. David Hummel is one of the authors of, inter alia, „Rau/Dürrwächter“ (commentary of the German VAT-Law), „Kirchhof/Söhn/Mellinghoff“ (commentary of the German income tax law) and “Hübschmann/Hepp/Spitaler” (commentary of the German general tax code).

Atanas specializes in consulting on cross-border VAT issues and offers his clients advice on both German and international VAT matters. His particular focus is on the optimization of cross-border supply chains and processing schemes. His work also includes advising on VAT compliance and representing clients in legal proceedings, including appeals. His clients range from individuals to international groups.

Atanas’ special focus areas are the e-commerce, mechanical and plant engineering and automotive sectors. Atanas holds a doctorate in insolvency and tax law and is a lecturer at the Augsburg University of Applied Sciences. He regularly holds lectures and in-house trainings on VAT topics and is the author of numerous publications. 

Fernando is the Director of Spanish VAT Services, an independent Spanish VAT advisory firm. He is President of the Madrid VAT Forum Foundation and of the board of the International VAT Association. He has served on the EU Commission´s VAT Forum for the period 2018-2022 and he is currently a member of its VAT Expert Group. 

Judit is Managing Partner at New Tax Ways Advisory & Academy and a leading tax advisor with 25 years of experience across VAT, transfer pricing, international corporate taxation, incentives, and M&A. She holds a degree in economics and has a background in programming, complemented by advanced education for international taxation both in Hungary and internationally.

She is a frequent speaker at national and international conferences and regularly publishes on key taxation topics. Judit is actively involved in professional organizations, serving as Vice President of the Hungarian Tax Chamber and President of its International Tax Section, as well as leading the Tax Forum at the Joint Venture Association. She was a representative of LeitnerLeitner in the VEG and contributes to Hungarian tax policy working groups.

Markus advises both corporate groups and medium sized businesses regarding all national and international VAT matters. His special focus areas are automotive and electronic business, crypto token and blockchain-based business models, educational and event-related services, and M&A. Markus offers valuable support in introducing and implementing tax compliance management systems, advises clients with respect to German and international VAT compliance and, when required, represents clients in legal proceedings, including appeals. Markus supports companies in digitizing their VAT compliance using KMLZ ITS GmbH’s tools and advises on the introduction of ERP/SAP systems. Markus holds a doctorate in VAT law. He regularly lectures at tax advisor associations and is the author of numerous publications. As an “advisor’s advisor” he provides VAT advice to accountants, tax advisors and lawyers. In addition, he is a member of various VAT working groups.

Matthias advises both corporate groups and medium sized businesses on all national and international VAT matters. His special focus area is e-commerce, online gambling, e-mobility and the travel sector. Matthias offers valuable support in introducing and implementing tax compliance management systems, advises our clients with respect to German VAT compliance and, when required, represents clients in appeal and legal proceedings.Matthias holds a doctorate in VAT law and regularly lectures at the Ludwig-Maximilians-Universität in Munich. He also regularly holds lectures and leads in-house VAT trainings and is the author of numerous publications.

Christian advises our clients on all aspects of national and international VAT issues and specializes in customs and excise duty matters. His particular focus is import VAT related issues and the optimization of cross-border supply chains and processing schemes. He also accompanies external audits and represents our clients in dealings with the tax authorities and before the tax courts. Christian has extensive experience in conducting SAP VAT audits and customs reviews.

His clients range from individuals to international groups. Prior to joining KMLZ, Christian spent several years working in the VAT department of a large tax consultancy firm. He regularly lectures on VAT and customs related topics, as well as publishing comments, articles and annotations in these areas.

Andrea is the Head of Tax (Direct & Indirect Tax) at Panasonic Industry Europe GmbH, based in Hamburg, Germany. She is an experienced in-house VAT professional and leads the VAT and direct tax expert team which deals with EU and non-EU tax issues. Andrea established the first tax department inside the Panasonic group, worldwide. Andrea has extensive experience in merger & demerger group activities. She previously worked, for several years, at Deloitte in the International AT Department in Düsseldorf and prior to that operated her own business in Berlin (as an executive consultant). 

Janina is a tax adviser and partner at MDDP Tax Advisory Firm, a high-profile VAT expert, focused on EU Indirect Taxation advisory and consulting across various industrial sectors in Poland and EMEA; 20+ years of professional experience. She delivers VAT training seminars and is a speaker at VAT conferences. She is a renowned VAT publicist, and author (co-author) of a number of publications on VAT and e-invoicing. She leads the MDDP Digital team, which supporting the clients in implementation of Digital Reporting Requirements (DRR ) – Polish VAT SAF-T and mandatory e-invoicing, as well as develops digital solutions to automate tax compliance processes. She advises clients on complex and high-stakes VAT matters and delivers comprehensive projects covering the implementation of internal tax procedures, due diligence, tax audits and tax due diligence assignments. She represents clients in disputes with tax authorities, including proceedings before the Supreme Administrative Court.

Stijn is a partner at Tiberghien. As the head of the VAT, customs and excises department, Stijn is a key figure within the Tiberghien tax practice.

The department handles a diverse range of VAT related issues. Because of this, Stijn also developed an extensive experience in real estate, finance, the public and non-profit sector, logistics and international trade. He specializes, amongst other practice areas, in specific VAT issues for the public sector, real estate projects, public-private partnerships, import/export transactions, financial services, VAT audit and litigation.

Stijn works both on a national and an international level and represents Tiberghien in various international VAT network groups.

He is the author of various articles on VAT in tax newsletters. He is responsible for updating the Tiberghien tax manual for indirect taxes. He is also a regular speaker at internal and external tax seminars. 

Martin is a Partner and Tax Advisor at LeitnerLeitner in the Czech Republic and specializes in providing comprehensive advice to companies operating within the Czech Republic and across borders. His main areas of focus are international VAT, customs duties and excise taxes, with particular emphasis on VAT structuring for multinational companies and the management of VAT agendas in the Czech Republic. He also represents clients in tax procedures, audits and litigation. Martin is actively involved in the digitalization of taxation and contributes to the development of AI-driven tools within the firm's tax practice. He is a member of the Czech VAT section and regularly lectures at conferences and trainings, and delivers tailored VAT workshops for clients and within the LeitnerLeitner group.

Gert is part of the Tiberghien indirect tax team and specializes in all aspects of indirect tax, with a predominant focus on VAT. This from a Belgian, European and global perspective. Gert advises both corporate and private clients and also assists in VAT compliance projects. With a specific interest in international trade, Gert consequently developed a profound knowledge in EU customs and excise law making him an asset for supply chain management projects. In addition, he also focuses on the new tax and compliance challenges imposed on companies active in the digital industry (including the digital service tax, online marketplace liability rules and related reporting requirements such as DAC7). The latter in close cooperation with a leading Dutch tax firm as well as various other international practices. With an international mindset, Gert is a frequent Visitor and speaker on conferences. 

Stefano Mauro works at Ecommerce Europe – the European digital commerce association – as Policy Director for e-Logistics & Taxation. For the last 6 years, Stefano Mauro has been leading the Association’s work in the fields of taxation and logistics of e-commerce, contributing to the EU legislative debates on topics such as VAT policy, customs legislation, international taxation and cross-border trade, as well as postal and parcel delivery legislations. At EU level, Ecommerce Europe’s mission has been to engage with policymakers to ensure a smooth implementation of the key regulatory changes impacting the various actors of the e-commerce ecosystem.

Dr. Aleksandra Bal leads the global tax product team at Stripe, where her team has embedded indirect tax compliance into the modern finance stack — spanning 100+ countries and 13,000+ US jurisdictions. With a PhD in Taxation and a degree in Computer Science, her career has always lived at the intersection of tax and technology. Currently pursuing a Master's in Applied AI, Aleksandra is focused on how AI is reshaping tax compliance, policy, and the products that power them. The author of 200+ publications, she writes regularly on Tax Engineer, her Substack, exploring tax, AI, and the future of compliance.

Bas has held senior indirect tax roles both in advisory and in-house environments, including as a VAT Senior Manager at a Big Four firm and as Global Indirect Tax Director for several multinational companies. He was also a partner at the Dutch VAT advisory boutique Less Grey before returning in 2024 to interim in-house VAT management roles.

Bas combines extensive technical VAT knowledge with broad practical experience of the day-to-day challenges faced by in-house tax teams within multinational organisations. He is known for his enthusiasm for indirect taxes and his ability to translate complex VAT legislation and theory into practical, efficient, and business-oriented solutions.