Luc Mengelers

Associate

Luc Mengelers joined Lubbers, Boer & Douma in September 2021.

Luc graduated in Dutch tax law from Tilburg University in 2021. He wrote his Master's thesis about the compatibility of the Dutch dividend withholding tax with European law. Luc won the thesis award for his Bachelor's thesis about the liquidation loss scheme in the Dutch corporate income tax. During his study, Luc worked at the tax section of the Dutch Court of Appeal in 's-Hertogenbosch. Furthermore, he has completed an internship at the Dutch tax authorities in Eindhoven (departments of Private Persons and Large Enterprises).

Other positions

Case law commentator at NL Fiscaal

Featured publications

Procederen over de waarde van een vermogensbestanddeel [Litigating on the value of an asset], WFR 2025/168 (with A.O. Lubbers).
Een Unierechtelijk dwaalspoor in de rechtspraak over niet-ingezeten beleggingsfondsen [An error of EU law in the case law on non-resident investment funds], In: R.K. Bane e.a., Omzien met bewondering, Vooruitzien met nieuwsgierigheid. Jubileumbundel ter gelegenheid van 100 jaar Vereniging voor Belastingwetenschap 2025.
Hoe kan de belastingrechter bijdragen aan een verschuiving in de machtsverhouding overheid-burger? [How can Dutch tax courts contribute to a shift in the balance of power between government and citizens] In: P.H.J. Essers e.a., Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht. Wolters Kluwer 2022 (with A.O. Lubbers).