Stephen Dale

VAT Expert at Hedeos Société d'Avocats

Stephen has worked in French taxation for some thirty years, having previously worked with PricewaterhouseCoopers (PwC) in the UK and in France, and is Fellow of the Chartered Accountants’ Institute in England and Wales. He joined Hedeos Société d’Avocats in October 2017.

Stephen is a member (and former Chairman) of Accountancy Europe’s Tax Policy Group. Stephen is President of the International VAT Association and is a member of the Institute of Chartered Accountants in England and Wales VAT Committee (and former Chairman).

He is a board member of the Association de la Pratique de la TVA européenne (APTE), and of the Association des Représentants Fiscaux Français (ARFF) and a member of the OECD’s TAG on consumption taxes.

He was appointed to the EU Commission’s VAT Forum in 2012 and to the VAT Expert Group in 2019.

He is the author of numerous publications such as the VAT Yearbook – Kluwer. He has (co-) written the following:

  • The European Union’s approach to VAT and e-commerce. World Journal of VAT/GST law.
  • Tax rulings in the UK (VAT) and the United States. Revue européenne et internationale de droit fiscal Larcier Editions
  • Nouvelles propositions de la Commission européenne pour la modernisation de la TVA dans le cadre du e-commerce transfrontière – Options Finances
  • La numérisation de l’économie – quelques réflexions sur les conséquences pour les régimes de taxation et leur administration – ERA.
  • Les technologies numériques au service de l’administration de l’impôt. Tax administrations’ adoption of new technologies to protect and ensure tax revenues. Marc Wolf, Stephen Dale – ERA.
  • Commerce en ligne et TVA. Anticiper les incidences sur les SI des web marchands et des plateformes numériques – Revue Fiduciaire Comptable. Stephen Dale, Patrick Collin et Marc Lamort de Gail

He lectures at 3 French universities on indirect and UK taxation.