Luc Mengelers joined Lubbers, Boer & Douma in September 2021. Luc graduated in Dutch tax law from Tilburg University in 2021.
Luc 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).
- Case law commentator at NL Fiscaal
- How can Dutch tax courts contribute to a shift in the balance of power between government and citizens, in: P.H.J. Essers et al., Moving power balances in tax law. Anniversary collection on 150 years Weekblad Fiscaal Recht. Deventer: Wolters Kluwer. 123-129. (with Allard Lubbers)
- Italian legislation regarding registration and taxation of motor vehicles prohibited, commentary on Court of Justice EU, 16 December 2021, nr. C-274/20, NLF 2022/0118