University Career
Olivier graduated with honours from the Catholic University of Leuven in 1994. He was also awarded a special degree in tax law (with honours) by the Open University of Brussels in 1996.
Additionnal appointments
Olivier is a member of the editorial committee (sciences contributor) of the Journal de droit fiscal (Journal of Tax Law). He is also a member of the Belgian branch of the International Fiscal Association.
Positions associated with the University
Since 2001, he has been responsible for lectures as part of the Special Masters course in Tax Management at the Solvay Business School (ULB) (introductory seminar to tax law).
From 2003 to 2004, he was deputy lecturer at the Solvay Business School (Special Masters course in Tax Management) for the course dealing with in-depth personal income tax issues and, in 2007, deputy lecturer at the Ecole Supérieure des Sciences Fiscales (ICHEC), for the course dealing with personal income tax.
Between 1997 and 2007, Olivier was assistant in civil law at the Law Faculty of the Open University of Brussels for the courses presented by Professor Simonart (introduction to private law: civil law (theory of privacy, inheritance law and securities) and Professor Romain (rights in rem).
Specialist areas
Olivier mainly practises tax law (company taxes, personal income tax, tax procedure law, V.A.T., registration law, inheritance law). His professional experience also covers the application of accounting law, civil law and company law.
Important publications
“La répression pénale de la fraude fiscale depuis les réformes de 1986 et 1992” (Penal repression of tax fraud since the reforms of 1986 and 1992), Rev. dr. ULB, volume 15, 1997-1, p. 143 (in collaboration with J. Kirkpatrick);
“Enregistrement des entrepreneurs et des sous-traitants : développements récents” (Registration of contractors and subcontractors), Cah. dr. imm., 2000, n° 3, p. 2 (in collaboration with D. Wasserman) ;
“L’expertise fiscale” (Tax assessment), in L’expertise, proceedings of the symposium held on 23rd March 2001 organised by the Faculty of Law at the Catholic University of Leuven, Brussels, Bruylant, 2002, p. 161 (in collaboration with J. Malherbe);
“La destruction d’impôt comme choix licite de la voie la moins imposée : le cas des sociétés de liquidités” (The destruction of taxes as a legitimate choice of the least taxed way: the case of cash companies”, inaugural lesson of the Special Masters course in Tax Management at the Solvay Business School, 14th October 2002, Brussels, P.U.B.;
“Déclaration libératoire unique : synthèse des règles applicables” (Single discharge statement: summary of the applicable rules), R.G.C.F., 2004, n° 2, p. 5 (in collaboration with J. Malherbe and N. Mosselmans);
Tax Management – Foreign income portfolios – Business operations in Belgium (collective work under the direction of J. Malherbe and P. Faes), Bureau of National Affairs, Washington, 2005 (contribution devoted to V.A.T.);
“Les prix de transfert en Belgique : évolutions récentes” (Transfer prices in Belgium: recent developments), in Liber amicorum Jacques Malherbe, Brussels, Bruylant, 2006, p. 789;
Droits réels – Chronique de jurisprudence (1998-2005) (Rights in rem – Chronicle of jurisprudence), collection “Dossiers du Journal des Tribunaux” (Dossiers of the Court Journal) (collective work under the direction of J.-Fr. Romain), Brussels, Larcier, 2007, n° 63 (contributions devoted to usufruct, emphyteusis and space).
Participation in lectures or conferences national or international
“Organisation internationale du travail” (International organisation of labour), SD Worx study day, 22nd June 2000 (contribution entitled: “Tax aspects of the international organisation of labour Aspects”);
“Salary split”, SD Worx study day, 23rd October 2000 (contribution entitled: “Tax aspects of the salary split”);
“Tax competition in Europe”, symposium organised by the European Association of Tax Law Professors, Lausanne, 6th-8th June 2002 (contribution entitled: “Harmful tax competition: Belgian measures considered tax harmful”) (in collaboration with J. Malherbe);
“L’évitement licite de l’impôt et la réalité juridique” (Legitimate tax avoidance and the reality in law), symposium organised by L’Echo, 27th January 2004 (contribution entitled: “How the legitimate choice of the least tax way works”);
“Introduction to international tax law”, study day organised by the Tax Research Centre of the University of Bourgogne and the European Taxation Centre (CEFISE) of the Bourgogne Regional Chamber of Commerce and Industry, Dijon, 28th September 2005 (contribution entitled: “Introduction to international tax law – Direct taxes”) (in collaboration with J. Malherbe);
“Update on rulings”, refresher course organised by the European Taxation Centre (UCL/ICHEC), 2nd May 2007.
Languages
French and English.
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