Charlène Herbain

Charlène Herbain is a tax specialist, specialised in VAT.

She is adjunct professor at the University of Luxembourg where she currently teaches VAT in the Master in European and International Financial Law LL.M. She also taught English and American Law in the Bachelor of Law and General Tax in the Bachelor of Applied Management program.

 

Charlène works concurrently as a senior business lawyer in the firm Allen & Overy in Luxembourg.

Her qualifications include a Doctorate in Law from the University Paris La Sorbonne in collaboration with the University of Luxembourg, a Master 2 in English and American Law from the University Paris La Sorbonne and a Magister in European Business Law from the University of Nancy.

In addition to her native French, Charlène is fluent in English and has a good knowledge of Spanish.

Recent and upcoming publications: 

Chapter “ Deduction” in collective work ECJ – Recent Developments in Value Added Tax (2015 Linde Verlag Mark to be published) ;

“Financial VAT” (2015 to be published) collective work carried out under the responsibility of Charlène Herbain van Eysinga. Edt Legitech ;

The journey of branches into VAT schizophrenia (January 2014) World Journal of VAT/GST Law (203-2013) ;

The neutrality of VAT and the refund procedure in Luxembourg (December 2013) International VAT Monitor (349-354) ;

Web Global Tax Guide Luxembourg: yearly updates (2010 – now) BNA International Magazine: Tax Planning International European Tax Service ;

VAT exemption for the supply of aircraft on international routes (May 2012) BNA International Magazine: Tax Planning International European Tax Service (27-29) ;

VAT in cyberspace (January 2012) BNA International Magazine: Tax Planning International European Tax Service (24-27) ;

Reimbursement of cross-border VAT costs in the EU (2011) ACE Magazine (Kluwer) (9-12)    ;

TVA : Un nouveau paysage administratif (April 2010) ACE Magazine (Kluwer) (15-16)            ;

VAT fraud on Carbon Allowances (September 2009) BNA International Magazine: Tax Planning International European Tax Service (4-8) ;

Evolution of the taxation of non-residents in Luxembourg (2nd quarter 2009) AMCHAM News Magazine Connexion (17) ;

The ‘VAT-package’ changes – what should businesses do now? (3rd quarter 2008) AMCHAM News Magazine Connexion (36-37) ;

Utiliser des véhicules polluants coûtera plus cher (2008) 84 Fleet & Business (19-20).