Advocaat Vennoot / Avocat Associé, PwC Legal cvba
Tim started as Advocaat Vennoot/Avocat Associé at PwC legal on 1 October 2018 and brings 20 years of experience in taxation, indirect tax and tax policy matters to the Tax Policy – Dispute Resolution and Litigation practice.
Tim joins PwC Legal from the Cabinet of the Belgian Minister of Finance, Johan Van Overtveldt, where he was Indirect Tax Advisor, from early 2015, concurrently with the start of the new government period, to 2018. In this position, he assisted the Belgian Minister of Finance with all indirect tax policy work. This included drafting and negotiating new VAT legislation, the elaboration of a “transversal knowledge centre” concerning VAT, customs and excise, new administrative guidance (e.g. on penalties, Tim contributed to the realisation of the new policy on penalties regarding the principle of good faith, collection and enforcement, etc.), policy making and drafting circulars with regard to indirect taxes, litigation and disputes (including cases before the Court of Justice of the EU and before the Constitutional Court of Belgium), the strategy of the government in taxation, and all EU policy files in the VAT domain. He also assisted the Minister in the Belgian Parliament and worked together with all other advisors in the Cabinet on tax matters as well as with the Permanent Representation of Belgium within the European Commission.
Tim is the author of the legislation on the biggest Belgian reform in VAT introducing the option to tax letting of buildings*. This reform will enable landlords to deduct the VAT paid on construction costs and will eliminate the competitiveness handicap of Belgian operators in an international perspective.
Tim assisted in the tax shift and he helped achieve many simplifications in the VAT legislation, in several areas (e.g. the simplification of invoice rules). With regard to policy making and legislation related experience, Tim also focused on answering parliamentary questions.
2018 - present
Advocaat Vennoot / Avocat Associé, PwC Legal - Member of the Brussels Bar
2015 - 2018
Indirect Tax Advisor, Cabinet of Belgian Minister of Finance
2005 - 2014
Advisor General, Belgian VAT Administration
Besides being a lecturer, Tim has authored several books and articles on topics related to indirect taxes.