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Ine Lejeune

Ine Lejeune
Following her retirement on 1 July 2019 as Partner from PwC Legal’s tax policy and litigation practice, Ine Lejeune is an independent attorney and PhD candidate researching in the area of VAT. She continues to publish, teach on VAT and global VAT policy and contribute to the work of the OECD and the European Commission as an expert. She is often called upon to speak at conferences and is a member of the editorial board of the International VAT Monitor of IBFD. Prior to her retirement, Ms Lejeune worked from 1984 to 2014 at PwC Tax Advisors, where she was the Global Leader of PwC’s Indirect Taxes Network from 2002 to 2012. 

Since 1984, Ms Lejeune has advised private sector clients on all aspects of VAT. She provided indirect tax policy services to the European Commission and European Parliament, being the responsible partner for more than 36 Studies. She was the Global Relationship Partner at PwC for all services provided to the EU institutions from 2012 to 2014. Other EU, non-EU governments (UAE, GCC, China and India), tax administrations globally and private sector clients also called upon her for tax policy services.

In April 2014, Ms Lejeune joined as Partner and Attorney PwC Legal, where she started the tax policy and dispute resolution practice. She has, since 1984, been providing dispute resolution and litigation services, and since 2014, as attorney. Ms Lejeune has assisted the Belgian government and private sector clients with tax disputes before courts in Belgium, Italy, Poland, Spain, the Netherlands, Croatia, Romania and the United Kingdom, Ireland, Lithuania, and before the European Court of Justice (e.g. on fixed establishment (ARO Lease), discount vouchers (Elida Gibbs)). She also filed complaints with the European Commission resulting in infraction procedures resolving litigations following changes of the Member State’s law.

She has been a member of the European Commission’s VAT Expert Group since 2012, is a member of the OECD’s Consumption Tax Technical Advisory Group and has been the co-chair of the Tax e-Auditing Technical Advisory Group of the OECD who developed the OECD Guidelines on SAF-T.

Ms Lejeune is a Professor at WU (Vienna University of Economics and Business) in comparative VAT Law and at Free University of Brussels (VUB) in the Diplomatic Academy. She is scientific collaborator of the University of Liège (Belgium) and Free University of Brussels (VUB). She has been a guest lecturer on many occasions at other universities in Belgium (Université Catholique de Louvain (UCL) and University of Antwerp), China, the Netherlands, Germany, Portugal and Austria.

She has contributed to global comparative research on best practice VAT/GST systems and authored more than 100 articles and more than 30 books on Belgian, EU and global VAT/GST and the case law of the Court of Justice. Ms Lejeune has been the co-chair of the Indirect Tax Task Force of the Legal & Taxation Committee (AmCham Belgium) and is currently still a member. She is also a member of IFA Belgium.

She was elected Taxman 2009 for the introduction of VAT Grouping into Belgian Law and all contributions on VAT policy in and outside the European Union, and, in September 2019, she was selected by the Women in IFA Network as one of the 70 women for the initiative “Recognising 100 years of women in tax”.