Ine Lejeune

Partner, PwC Legal BV/SRL

Ine is the partner responsible for building and leading the tax policy and tax litigation practice at PwC Legal.

Following her master in Law obtained at Ghent University (Ugent) cum laude (1984), she obtained a Degree in Taxation at the Fiscale Hogeschool (1986) with the Price for International Taxation.

Ine not only provides advice but also and especially litigation and dispute resolution services cross different taxes focusing on the EU and international law aspects (and the interaction with Belgian/National laws). Topics are broad ranging: dawn raids, data mining, exchange of information, anti-avoidance, protection of taxpayers by the EU Charter of Fundamental Rights, fraud investigations, missing trader fraud, fixed establishments, financial services, gaming Tax, refusal of VAT deduction, non-Tax remedies,...). She has assisted with tax disputes and procedures before national courts in Belgium ( Tax Courts, Constitutional Court, Supreme Court). She has been or is involved in litigations in other Member States (Italy, Poland, Spain, the Netherlands, Croatia, Romania, the UK, Ireland and Lithuania) and the Court of Justice of the European Union (e.g. on issues such as fixed establishment, discount vouchers, transportation charged,...).

Ine assists clients in the context of tax audits and negotiates settlements with the administrative authorities including the special Tax Investigation Unit. She advises clients in developing a litigation strategy on the basis of national legislation, EU law and the case law of the Court of Justice of the European Union and of the European Court of Human Rights.

Ine has successfully filed complaints with the European Commission resulting in infraction procedures and changes in national legislation in different countries resolving litigation cases.

Over a period of 30 years, Ine has built up extensive experience in (tax) policy services for private sector clients and private sector business groups/associations as well as for the European Commission (as the Global Relationship Partner at PwC for the EU Institutions and the expert responsible for more than 36 studies on taxation/VAT/customs and excise provided to DG TAXUD, the European Parliament and OLAF), Belgium (e.g. VAT grouping and other topics such as the feasiblity of SAF-T,...), other EU Member States and non-EU countries (UAE secondment for a 2-year project, the Gulf Cooperation Council, China and India).

She leverages her Network of Policy Contacts in Belgium within the administration and at government level and in other countries in order to resolve disputes amicable.

She has spoken at events organised by the OECD, the Tax Executive Institute (TEI), PwC, the European Commission, EU Member States (e.g. Fiscalis seminars), universities and various industry associations and conference organisers.

Ine was ‘Belgian Taxman 2009’ and was elected ‘5th Global Most Influential Tax Expert’ by Tax Business in 2006, while also being recognised as ‘1st Indirect Tax Expert’.

Ine is fluent in Dutch, English and French.

Professional background

2014 – present

Partner, PwC Legal - Member of the Ghent Bar

2012 – 2014

Global Indirect Taxes Policy Leader and Partner in charge of Services to the European Institutions, PwC

2002 – 2012

Global Indirect Tax Leader, responsible for leading a global network of over 2,200 PwC experts based in 130 countries, PwC

Publications (selection)

Ine has published more than 20 books and more than 100 articles including the following:

  • Trends in CJEU’s VAT Case Law, to be published in: CJEU Recent Developments in Value Added Tax 2015”, Linde, Lejeune I., Vermeire L., 2016
  • Chapter 9 : Can a Best-practice VAT Generate More Revenues Whilst Fighting the VAT-GAP by 2020?”, in: JANSSON, M. (ed.) and KALIMO, H., EU economic law in a time of crisis, Edward Elgar Publishing, Lejeune I., 2016, 104-134
  • HvJ 17 december 2015, C-419/14, WebMindLicenses - De grondrechten van de unie en de bescherming van de belastingplichtige”, Algemeen Fiscaal Tijdschrift, Lejeune I., Vermeire L., Dutre N., 2016, afl. 6-7, 34-38
  • Is het verschil in regeling van voorafgaande kennisgeving van vermoedens van fraude inzake btw en inkomstenbelastingen discriminatoir?”, Accountancy & Fiscaliteit, Lejeune I., De Brabanter V., Vermeire L., 2016, afl. 21, 5-7
  • De toegang tot de fiscale rechtbank is niet afhankelijk van medewerking aan het onderzoek van het administratief beroep”, Accountancy & Fiscaliteit, Lejeune L., De Brabanter V., Dutre N., 2015, afl. 34, 4-6

Academic Experience or roles in professional organisation

  • Ine has been a member of the European Commission’s VAT Expert Group since 2012.
  • Ine is chair of the Indirect Tax Task Force of the Legal & Taxation Committee (AmCham).
  • She is a member of the OECD's Consumption Tax Technical Advisory Group.
  • She co-chaired the Tax e-Auditing Technical Advisory Group of the OECD (Guidance on Standard Audit File for Tax, SAF-T).
  • Since 2010, Ine has lectured at the Vienna University of Economics and Business (Wirtshaftsuniversität Wien/Vienna) in the LLM International Tax Law programme.
  • Over the years, she has been invited as a guest lecturer by universities in Belgium, China, the Netherlands, Germany, Portugal and Austria.
  • Since September 2015 Ine is voluntary scientific researcher for VUB. As a researcher I cooperate to the Master of Fiscality. She is also “Collabotrice de l’Université de Liège for the academic year 2016-2017.
  • Member of IFA

Contact details

Tel: +32 4 75 79 4573



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