All staff members of Lenos C.S.

Paul Lenos

Netherlands VAT Partner

Paul Lenos, founding partner of LENOS-VAT & Customs Lawyers, was born in 1959. He acted as a VAT investigating inspector from 1980 to 1986 with the tax offices in The Hague. In 1986 he joined 'Kammer Luhrmann' Tax Lawyers in Amsterdam and The Hague as VAT manager. In March 1989 he decided to found his own specialised firm in The Hague, now known as LENOS-VAT & Customs Lawyers.

Paul is a frequent speaker on seminars relating to Netherlands and European VAT topics and has published numerous articles on VAT topics in several fiscal magazines. Furthermore he is co-author of various books like "VAT new style" and "Tax law course, volume VAT," and is co-editor of the VAT magazine "BTW-Bulletin".

Paul's hobbies are shooting, playing golf and participating in rallies with his Morgan sports car.

Paul is Dutch spoken, fluent in English and German, and has a good notion of French. He is a graduate of the Erasmus University in Rotterdam. He holds a degree in civil law.

Michael van de Leur

Netherlands VAT Partner

Michael van de Leur was born in 1954. A law graduate of Leiden University in 1980, he was a Customse and Excise tax inspector before joining Loyens & Volkmaars in 1984, becoming a partner in 1991. In 1997, Michael left L&V and set himself up as an independent tax consultant.

In 2002 Michael became a special counsel to LENOS-VAT & Customs Lawyers.
Since 1 January 2005 Michael is partner of LENOS-VAT & Customs Lawyers.

Michael advises various national and international corporations, non-profit organisations and sometimes even government agencies on indirect taxation. His primary advises on VAT, his other areas of interest being real estate transfer taxes, import duty and excise duties. He has written many articles on indirect taxes and appeared a number of times as a speaker in seminars. Currently he is a member of the European VAT Club, a group of lawyers from Europe that discusses various VAT issues. Michael is also a member of the Editorial Board of the International VAT Monitor published by the International Bureau of Fiscal Documentation.

Michael is Dutch spoken and has a keen fluency in English and French.

Peter Mendham

UK of counsel

Peter was born in 1948 in Norwich. He worked for HM Customs and Excise for 20 years in all areas of VAT and Excise and Customs duties. He joined a large accounting firm, Deloitte Haskins +Sells, in 1987 as a Senior VAT Manager. He then joined KPMG in 1994 and was made a partner in 1995. Since 2000 he has worked part time for Allen & Overy and has also run his own VAT and Customs Duty practice. Peter is an associated member of the firm since 2001.

Peter is very much a generalist but has particular expertise in the finance sector as well as in import/export questions. He also has considerable expertise in advising wealthy individuals in connection with yachts, airplanes and horses!

Away from work Peter's hobbies are mainly sports related and he plays golf (quite well), tennis (quite badly) and football (occasionally and very painfully).

Bart Boersma

Customs of counsel

Bart Boersma was born in 1974. Bart studied Logistics and Transport at the Rotterdam Polytechnic. He worked as an intelligence officer at the Customs Intelligence Centre and afterwards as a trainer and non-fiscal customs tasks co-ordinator at Dutch Customs. Bart worked at Dutch Customs for a total of six years.

Bart graduated at Leiden University in both fiscal and fiscal/penal law. In March 2003 he started as a customs lawyer. Bart advises on customs law issues and represents clients in appeal proceedings against customs authorities. Bart also specialises in non-fiscal customs proceedings, for instance on product safety issues and veterinarian issues.

Bart has written several books on customs topics. For instance "Customs"; a Birds Eye View, a new guide to the single EC customs document and several articles on customs law topics. Bart is an editor of "Douanerechtspraak" (a Dutch magazine on Customs Law) and editor of several other magazines.

Bart is a teacher at the Shipping and Transport College, Rotterdam Polytechnic, the EVO (Dutch Transport and Logistics Organisation) and Fenex (Dutch Association for Forwarding and Logistics). Furthermore Bart is founding partner of Customs Knowledge, a consulting and training firm on customs issues.

Bart is Dutch spoken and has a keen fluency in English and German.

Ed van den Elsen

Netherlands VAT Partner

Ed van den Elsen (Rotterdam, 1953) started as VAT inspector in 1975. In 1979 he became VAT consultant with De Boer & Van Keulen (later PWC) and in 1996 he joined BDO. In 2006 Ed became Deloitte's director of the Indirect Taxes Office, developing VAT knowledge and providing in-house services.

As partner of Lenos, he is an all round VAT consultant, experienced in transactions with immovable property, international trading and services. He is well known for his knowledge of VAT aspects of public administration and building associations. Because of his involvement in famous VAT cases and his many articles in VAT periodicals, he is often asked to lecture on VAT issues.

Ed loves the water. He can usually be found on his yacht on the Dutch waters. However, when he is not on his boat, he is biking. Ed lives in Drimmelen (Brabant).

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