Photo, Philippe Gamito

Philippe Gamito

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


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.


  • 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)


  • English
  • French
  • Portuguese
  • Dutch
  • Author, "Are financial intermediary services capable of being VAT exempt in an outsourcing context?" [2023] 34 International VAT Monitor (IBFD) (issue 2).
  • Author, "Fund O judgment" (note to the case) [2023] Highlights & Insights of European Taxation (Kluwer) no. 62.
  • Author, "Op-Ed: German VAT grouping rules in the spotlight in Norddeutsche Gesellschaft (C-141/20) and Finanzamt T (C-269/20)" [2 February 2023, EU Law Live].
  • Author, "Danske Bank: will EU VAT grouping survive to reverse Skandia?" [2021] 32 International VAT Monitor (IBFD) (issue 4), 213 – 218.
  • Author, "Danske Bank judgment" (note to the case) [2021] Highlights & Insights of European Taxation (Kluwer) no. 290.
  • Author, "Arrêt Blackrock Investment Management (UK) Ltd: prestation unique de gestion de fonds et ventilation aux fins de la TVA" [2021] 29 Journal de Droit Européen (Larcier) 275, 13-15.