Baker McKenzie Baker McKenzie
How Can We Help?
Photo, Philippe Gamito

Philippe Gamito

Senior VAT Adviser
Baker & McKenzie London Services Ltd.
Not admitted to practice law in this jurisdiction

Biography

Philippe Gamito has over a decade of experience in VAT and financial services in Europe, having worked in Belgium, France and in the UK. Philippe advises international clients on their complex cross-border flows, restructuring projects, M&A transactions, financial products, and provides assistance in respect of litigation matters.

Philippe regularly publishes articles in leading tax journals in the UK and in Europe with respect to financial services VAT.

Practice Focus

Over the years, Philippe has been helping large investment banks and platforms, payment service providers (in the context of in-sourcing and outsourcing), fund managers, cryptocurrency platforms, insurance, re-insurance and credit companies. Philippe focusses on optimising businesses’ overall VAT position, which involves reducing exposure, enhancing recovery and compliance whilst taking into account business practicalities and constraints.

Education

  • University of Oxford (MSc in Taxation) (2018)
  • Solvay Brussels School of Economics and Management (Master in Tax Management) (2013)
  • University of Brussels (Master of Laws) (2011)

Languages

  • English
  • French
  • Portuguese
  • Dutch

Publications

  • Co-author, "Op-Ed: Domestic intra-VAT group supplies must be disregarded – Insights from Finanzamt T II (C-184/23)" [31 October 2024, EU Law Live Journal, Issue no. 45]
  • Author, "The emergence of a 'new' fixed establishment threshold for VAT grouping: insights from Barclays" [2024] 1678 Tax Journal, 19 – 21.
  • Author, "Companhia União de Crédito Popular judgment" (note to the case) [2024] Highlights & Insights of European Taxation (Kluwer) no. 164.
  • Author, "Perspective on the payment VAT exemption following the decision of the UK Supreme Court in Target" [2024] 33 EC Tax Review (Wolters Kluwer) 2, 77 – 86.
  • Author, "VAT in 2023: a year of celebration?" [2023] 1645 Tax Journal, 24 – 25.
Baker & McKenzie LLP, an English partnership, is a member of Baker & McKenzie International, a Swiss Verein.