M.R.T. (Melvin) Pauwels Born 4 June 1978

CURRICULUM VITAE
LAST UPDATE MARCH 2014
PERSONALIA
M.R.T. (Melvin) Pauwels
Born 4 June 1978, Terneuzen, The Netherlands
Dutch nationality
E-mail: [email protected]
EDUCATION
09/1990-06/1996
09/1996-08/2002
09/1999-08/2002
09/2001-02/2002
03/2003-09/2009
VWO (pre-university education), De Rede, Terneuzen (average of 8.7
on 10)
M.Sc in Fiscal Economics, Tilburg University (cum laude)
M.Sc. in Fiscal Law, Tilburg University
Law at University of Barcelona (Erasmus exchange program)
Ph.D. at Tilburg University on a thesis about Retroactivity of Tax
Legislation (cum laude)
Extracurricular activities
09/1998-08/2001
student member of Education Committee Fiscal Economics, Tilburg
University
09/1999-08/2001
student member of Faculty Council, Faculty Economics and Business
Administration, Tilburg University
09/1999-08/2000
student assistant at Fiscal Institute Tilburg, Tilburg University
09/1999-08/2000
assistant at Fiscale rechtshulp De Smeetskring (fiscal advice centre)
03/2002-05/2002
internship at the department tax legislation of the Ministerie van
Financiën (Ministry of Finance)
PROFESSIONAL EXPERIENCE
10/2002-10/2006
10/2002-now
12/2006-02/2012
03/2011-02/2012
03/2012-12/2013
01/2014-now
PricewaterhouseCoopers; successively tax assistant, tax consultant, and
assistant tax manager
Tilburg University; research and teaching (since 06/2011 on the basis of
guest agreement)
Hoge Raad der Nederlanden (Netherlands Supreme Court); law clerk at
the technical office
Rechtbank Breda (Court of Breda); deputy judge at the tax division
Ministerie van Financiën (Ministry of Finance); senior policy advisor at
the direct tax legislation department
Rechtbank Zeeland-West-Brabant (Court of Breda); trainee judge
OTHER ACTIVITIES
12/2007-02/2012
12/2007-now
04/2009
clerk of Board of Appeal of Nederlandse Orde van Belastingadviseurs
(Dutch order of academic tax advisors) dealing with disciplinary rules
contributor to section jurisprudence Supreme Court (tax chamber) in
Nederlands Juristenblad (weekly Dutch law journal)
secondment of two weeks to the Ministerie van Binnenlandse Zaken en
Koninkrijksrelaties (Ministry of the Interior and Kingdom Relations);
support of the Board of Appeal in Tax Cases at the – then – Joint Court
of Justice of the Netherlands Antilles.
05/2010-10/2010
12/2009-now
secondment to the Ministerie van Binnenlandse Zaken en
Koninkrijksrelaties; editor of the report of the Staatscommissie
Grondwet
(State
Committee
on
the
Consitution)
(www.staatscommissiegrondwet.nl)
contributor (tax section) to the journal Nederlands Tijdschrift voor de
Mensenrechten (NTM/NJCM-Bulletin) (Dutch journal on Human
Rights), which is a publication of Nederlands Juristen Comité voor de
Mensenrechten (Netherlands Committee of Jurists for Human Rights),
that is the Dutch section of the International Commission of Jurists
MEMBERSHIPS
Member of Vereniging voor Belastingwetenschap (Netherlands tax law association),
Vereniging voor Bestuursrecht (Netherlands administrative law association), Nederlandse
juristenvereniging (Netherlands law association), Nederlandse Vereniging voor Rechtspraak
(Netherlands association for the administration of justice), Staatsrechtkring (Netherlands
constitutional law association), Nederlands Juristen Comité voor de Mensenrechten
(Netherlands Committee of Jurists for Human Rights) and Taalgenootschap Onze Taal
(Netherlands language society)
SCHOLARSHIPS/AWARDS RECEIVED
University Scholarship (one year) for Excellent Students (1998)
University Scholarship (one year) in connection with Chairmanship Association of student
member of Faculty Council in 2000/2001
J.C. Ruigrok Prijs 2012 (regarding the period 2009-2012) on the area of legal science
research; award received for my Ph.D-thesis and other publications
PUBLICATIONS
BOOKS
- Terugwerkende kracht van belastingwetgeving: gewikt en gewogen. Een rechtstheoretisch
onderzoek naar een methode voor vorming van wettelijk overgangsrecht in het belastingrecht,
Amersfoort: Sdu Uitgevers, 2009, 474 pp. (PhD-thesis)
- ‘Algemeen fiscaal bestuursrecht’, 3th revised edition, Deventer: Kluwer, 2010 (together
with R.H. Happé, P.F.M. van Loon, and J.P.F. Slijpen; author of chapters 5, 7 and 8)
- ‘Algemeen fiscaal bestuursrecht’, 4th revised edition, Deventer: Kluwer, 2013 (together
with R.H. Happé, P.F.M. van Loon, and J.P.F. Slijpen; author of chapters 5, 7 and 8)
EDITOR BOOKS
- Retroactivity in Tax Law, 2010 EATLP Congress, EATLP International Tax Series no. 9,
Amsterdam: EATLP / IBFD, 2013 (together with J.L.M. Gribnau)
BOOK CHAPTERS
- ‘Over materieel terugwerkende kracht en gerechtvaardigde verwachtingen’, in: A.O.
Lubbers etc. (Ed.), Opstellen fiscaal overgangsbeleid, Deventer: Kluwer, 2005, pp. 61-77
(together with R.H. Happé)
- ‘Fiscaal wettelijk overgangsrecht in Nederland: een overzicht’: in: P. Popelier etc. (Ed.),
Regelgeving & Tijd: Het belang van het tijdsperspectief in de levenscyclus van regelgeving,
Brugge: Die Keure, 2009, pp. 163-203
- ‘Balancing of powers in Dutch tax law: general lines and recent developments’, in: C.
Evans, J. Freedman, & R. Krever (eds.), The delicate balance: Tax, discretion and the rule of
law, Amsterdam: IBFD, 2011, pp. 223-254 (together with Richard Happé)
- ‘Over de problematiek van incommensurabiliteit, het SGP-arrest, en algemene beginselen
van behoorlijk bestuur’, in: J.L.M. Gribnau (red.), Principieel belastingrecht: Liber
Amicorum Richard Happé, Nijmegen: Wolf Legal Publishers, 2011, pp. 155-172
- ‘Retroactivity of tax legislation: Constitutional, judicial and self-regulatory limitations in
Netherlands law’, in: B. Yalti (red.), Non-retroactivity in tax law, Koç University
International Tax Law Conference Series nr. 1, Istanbul: Beta Publications, 2011, pp. 87-112
- ‘Terugwerkende kracht van belastingwetgeving’, in: Terugwerkende kracht van
belastingwetgeving, Geschriften van de Vereniging voor Belastingwetenschap no. 246,
Deventer: Kluwer, 2011, pp. 7-19
- ‘Fiscaal overgangsrecht: balanceren tussen verandering en rechtszekerheid’, in: M.J.
Jacobs, H.E. Bröring, C.W. Backes en M.R.T. Pauwels, Tijd voor verandering, preadviezen
voor de Vereniging voor Bestuursrecht, VAR-reeks 148, Den Haag: Boom juridische
uitgevers, 2012, pp. 189-246
- ‘National report for The Netherlands’, in: Gribnau/Pauwels (ed.), Retroactivity in Tax
Law, supra, pp. 321-336 (together with J.L.M. Gribnau)
- ‘General Report’, in: Gribnau/Pauwels (ed.), Retroactivity in Tax Law, supra, pp. 41-68
(together with J.L.M. Gribnau)
- ‘Retroactive and retrospective tax legislation: a principle based approach; a theory about
′priority principles of transition law′ and ′the method of the catalogue of circumstances′’, in:
Gribnau/Pauwels (ed.), Retroactivity in Tax Law, supra, pp. 95-116
- ‘Enige aspecten van het weerbarstige leerstuk van rechterlijk overgangsrecht in het
belastingrecht’, in: Groeneveld and Pieterse (ed.), Met oog voor detail; LiberAmicorum J.W.
van den Berge, Den Haag: Sdu Uitgevers 2013, pp. 239-260
JOURNAL ARTICLES
- ‘De terugwerkende kracht van het aftrekverbod aankoopkosten deelneming’, Weekblad
voor fiscaal recht, 2004, pp. 678-688
- ‘Een vreemde eend in de bijt! Over rente, verliezen en verlies van rente’, Weekblad voor
fiscaal recht, 2005, pp. 1558-1567
- ‘Art. 6 EVRM helaas nog steeds niet van toepassing op belastingheffing’, Weekblad voor
fiscaal recht, 2008, pp. 879-883
- ‘Een rechtstheoretische benadering van het fenomeen van terugwerkende kracht van
belastingwetgeving’, NTFR Beschouwingen, 2010/4
- ‘Retroactivity and Tax Legislation in the Netherlands, A theoretical framework and
assessment’, International Tax Law Review - Rivista di diritto tributario internazionale, 2009,
pp. 139-164 (together with Hans Gribnau)
- ‘Proefschrift; drie stellingen. Terugwerkende kracht van belastingwetgeving: Gewikt en
gewogen’, Weekblad voor privaatrecht, notariaat en registratie, 2010, pp. 783-786
- ‘Tax Administration Practise and Legal Protection’, European Tax Studies/Studi Tributari
Europei, 2011, volume 1 (online journal; ste.seast.org) (together with R.H. Happé)
- ‘Belastingen en mensenrechtenverdragen: Kroniek 2007-2011’, NJCM-bulletin 2011, p.
698-724 (also published in: Maandblad Belasting Beschouwingen, 2012, pp. 64-79)
- ‘Retroactive Tax Legislation in view of Article 1 First Protocol ECHR’, EC Tax Review
2013/6, pp. 268-261
- ‘Terugwerkende kracht van belastingwetgeving vanuit rechtsvergelijkend perspectief’,
Maandblad Belasting Beschouwingen, 2014, p. 130-142
- ‘Belastingen en mensenrechtenverdragen: kroniek 2011-2013’ (forthcoming in NCJMbulletin and Maandblad Belasting Beschouwingen)
ANNOTATIONS
-
FED 2011/33 concerning Supreme Court 10 September 2010, no. 08/04653, LJN BK3103
FED 2012/76 concerning ECtHR 7 July 2011, no. 39766/05 (Serkov)
FED 2012/94 concerning Supreme Court 23 September 2011, no. 10/04259, LJN BT2295
FED 2013/45 concerning Supreme Court 12 April 2013, no. 12/03464, LJN BZ6830
FED 2013/79 concerning ECtHR 14 May 2013, no. 66529/11 (N.K.M.)
FED 2013/81 concerning ECtHR 25 June 2013, no. 49570/11 (Gáll)
FED 2013/80 concerning ECtHR 2 July 2013, no. 41838/11 (R.Sz.)
PRESENTATIONS
- 2005; presentation at the congress ‘Overgangsbeleid’ of the University of Leiden, in
Leiden
- 2009; presentation at a congress on ‘Prohibition of tax retroactivity: national and
community new tendencies’ of the Università degli Studi di Napoli “Federico II”, in Napoli,
Italy
- 2009; presentation at the congress ‘Regelgeving & Tijd’, of ‘Interuniversitair Centrum
voor Wetgeving’ and the Universitity of Gent, in Gent, Belgium
- 2010; presentation at the congress ‘Retroactivity’ of the European Association of Tax Law
Professors, in Leuven, Belgium
- 2010; presentation at the congress ‘Retroactivity in Tax Law’ of the Koc university, in
Istanbul, Turkey
- 2011; presentation and discussion regarding my PhD-thesis at the meeting of the
Vereniging van Belastingwetenschap, in Den Haag
- 2012, presentation and discussion regarding my contribution to the report Tijd voor
verandering (supra) at the meeting of the Vereniging voor Bestuursrecht, in Utrecht

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