Belgium

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: +32 2 600 6603

Cell: +32 497 051219

Email: nmoris@deloitte.com

Website: www.deloitte.com

Nick is a partner in the Customs & Global Trade practice in Brussels and leads the Customs & Global Trade automation team, which provides companies and public bodies with support and advice on technology solutions for tax and accounting on a worldwide basis.

Nick focuses on support and advice regarding global trade solutions and has a great deal of experience with SAP (including SAP GTS, SAP FT, SAP EH&S, SAP IS-OIL and SAP Beverage). Nick and his team have supported many multinationals with the set-up of international trade processes in ERP. In this respect, Nick has assisted clients with the set-up of these processes in the ERP environment:

• Classification;

• Import/export declaration processes (paper based and electronic);

• Customs regimes such as bonded warehousing, inward an outward processing relief and processing under customs control;

• Excise warehousing and excise reporting;

• Preferential origin determination;

• Export controls, embargo screening and denied party list screening;

• Environmental controls (for example, ReacH)

• Intrastat and VAT processes;

• Restitution processes.

Across his 17 years of experience in indirect tax, 12 of which were in global trade solutions, Nick has been able to combine tax technical skills with ERP implementation experience. As such, Nick has led mixed teams of tax/business resources and ERP consultants during the implementation of the ERP processes.

Nick has a master of economics degree, as well as a master of tax law degree from the Catholic University of Leuven.

Berkenlaan 8a

Diegem

Brussels 1831

Belgium

Tel: +32 2 600 66 06

Email: frutten@deloitte.com

Website: www.deloitte.be

Fernand Rutten is the Global Customs and Global Trade leader and managing partner of the Customs and Global Trade service line of Deloitte Belgium.

Fernand has more than 19 years of experience in indirect tax, with a strong focus on Customs, excises and global trade matters. Before becoming a consultant, he worked as a Customs official with the Dutch Customs Authorities, dealing with several Customs and global trade matters, issuing rulings on Customs valuation and Customs economic procedures. Some 17 years ago, Fernand became a Customs and global trade consultant. He further specialised in a variety of Customs and global trade matters and built out a specialised group of experts serving clients in both the public and private sectors in Business Model Optimisation, automation, compliance, export controls, excises, litigation, valuation, origin, classification, and data analytics. In leading the Belgian Customs and Global Trade service line, Fernand has advised clients on Customs and global trade matters in many domains.

In May 2010, he became the Global Leader for Customs & Global Trade.

Fernand was a lecturer in Customs and international trade at the University of Leiden in the Netherlands for six years and at the University of Antwerp for three. In addition, Fernand is a regular speaker, has written many articles and authored a number of books on Customs and global trade matters.

Fernand has a law degree (University of Leiden, the Netherlands) with specialisation in Customs, international trade, excises and VAT. He is a member of the Belgian Institute of Tax Advisers.

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: +32 2 800 70 11

Email: dstas@laga.be

Website: www.laga.be

Danny Stas joined Laga in January 2012. He started his career as a VAT consultant with Arthur Andersen, later working as a partner at Tiberghien. He is a tax lawyer specialised in VAT, in particular with respect to real estate and financial transactions, as well as eco taxes and contributions. As a Laga partner, Danny focuses on VAT consulting for Belgian clients in the private and public sectors and the broad corporate market at a national and international level.

Danny earned a degree in law from KUL, Leuven (1994) and a degree in tax and accounting from Vlerick, RUG (1995). He has authored several books and articles discussing VAT related matters.

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: + 32 2 600 66 39

Email: vanderpaal@deloitte.com

Website: www.deloitte.com

Johan Van der Paal is an indirect tax partner with Deloitte Belgium, based in Brussels. He heads the Financial Services Tax group of Deloitte Belgium.

Johan has 20 years of experience as an adviser in indirect taxes, with a focus on VAT. He developed a focus on tax matters affecting the financial services and energy & utilities industries. He assists clients on a variety of Belgian and international indirect tax matters, both in the framework of the expansion of multinational groups or in an M&A context. He is coordinating global or regional indirect tax work for a series of European-based multinationals.

In the financial services industry, Johan's work includes setting up VAT efficient group structures and cost sharing arrangements, both at a Belgian and cross-border level. He negotiated a number of innovative arrangements with the Belgian tax authorities. His deep knowledge of the energy sector, both in Belgium and Europe, has allowed Johan and his team to help clients develop systems and processes to manage the different indirect taxes affecting their product flows, combining VAT, excise and environmental tax reporting.

Johan is a regular speaker at internal and external seminars. He is chief editor of the only periodical on the Belgian market dedicated to VAT, the BTW-Brief / La Lettre TVA. He is regularly consulted in his expertise domain by professional federations in Belgium on legislative initiatives.

Johan has a law degree from KU Leuven as well as a master's degree in tax management from the Vlerick Management School.

Johan is a member of the Belgian Institute for Accountants and Tax Consultants (IAB).

Berkenlaan 8a

1831 Brussels / Diegem

Belgium

Tel: + 32 2 600 66 60

Email: pvandendriessche@deloitte.com

Website: www.deloitte.com

Piet Vandendriessche is the managing partner of Deloitte Tax & Legal Belgium, and the EMEA Regional Tax & Legal managing director. He is a member of the Deloitte Belgium and Global Tax & Legal executive teams. Piet is also a member of the Belgian Institute of Tax Advisers, the Belgian branch of the International Fiscal Association, and a member of the VAT Expert Group at the European Commission.

Piet has more than 24 years of experience in international tax matters with a strong focus on indirect taxes. He has specialised in indirect taxes for 18 years, and has extensive knowledge in all areas of indirect tax, including global outsourcing, supply chain, tax management consulting, public sector, international tax consulting, compliance, Customs and real estate matters.

Piet has advised many clients on indirect tax matters in a variety of areas. He has led the Belgian indirect tax service line for many years, and also served as the Global Managing Director – Indirect Tax, DTTL, for five years. Piet has led the Belgian Tax & Legal practice since January 2008. Since April 22 2013, he has also taken on the role of EMEA Regional Tax & Legal managing director.

Piet is a lecturer at the KU Leuven. He has written many articles and a number of books on VAT matters.

Boulevard de l'Empereur 3 Keizerslaan

1000 Brussels

Belgium

Tel: +32 2 551 15 52

Fax: +32 2 551 16 25

Email: s.wilmet@liedekerke.com

Website: www.liedekerke.com

Stéphane Wilmet has been with Liedekerke Wolters Waelbroeck Kirkpatrick since 1991 and a partner since 2003. He heads the dedicated VAT team at Liedekerke.

He also specialises in the tax aspects of real estate transactions and in the taxation of insurance companies and pension funds. He regularly advises leading Belgian and multinational companies and also acts as counsel for institutional investors.

His practice ranges from providing counsel on the organisation of assets and accounting issues to handling disputes between taxpayers and the tax authorities.

He also defends his clients' interests before the tax authorities in the context of ruling procedures. Stéphane is a former professor at the Haute Ecole Francisco Ferrer (Cooremans Institute), where he lectured on indirect taxes and VAT law. He has written various publications on tax law.

He speaks French and English, and is a member of UPSI (Union Professionnelle du Secteur Immobilier).