De Wolf Michel

Address :	Avenue de l'Arbalète , 60 1170 Bruxelles
Assistant Phone :	+32 02/660 63 43
Fax :	+32 02/673 54 86
michel.dewolf@dgst.be

• Teaching Experience :

Since 2002 : Professor Visitor (FUNDP, Namur)

2000-1992 : Professor (Institut libre Marie Haps) Economic law

Currently and since 1998 : Professor ( UCL) tax law, accounting law and standards, company law, financial analysis)

Currently and since 1998 : Judge (Commercial Court, Brussels)

Since 1992 : Professor (Université de Liège) tax law, accounting law and standards company law, financial analysis

Since 1991 : Certified Public Accountant - managing partner "DGST  reviseurs d'entreprises"

• Academic Background :

Ph.D. in Law, Université Catholique de Louvain, 1993 (subject: Fiscal sovereignty and internal market within the case law of the Court of Justice of the European Communities and the Supreme Court of the United States of America)

Master of Business Administration (KU.L.), 1984

Law degree, Université Catholique de Louvain, 1984

Degree in Economics, Université Catholique de Louvain, 1983

• Honours and Achievements :

Member and secretary of the Board, Institut des reviseurs d'entreprises (Belgian Institute of Certified Public Accountants). Member of the working group on company law and other legal questions

Belgian representative to the working parties of the "Fédération des experts-comptables européens" (FEE) dealing with company law and with direct taxes

Member and secretary of the Board of the "Fédération internationale des experts-comptables francophones" (FIDEF)

Vice-president of the "Comité belge de concertation des reviseurs d'entreprises" (Belgian association of small and medium-size auditors firms)

Chairman of "I.E.C." (a global network of small and medium-size auditors firms). I.E.C. representative for the Forum of Firms

Mitchell Carroll Price of the International Fiscal Association

Founder and co-author of the website www.businessandlaw.be.

Secretary general, Les Jeunes Entreprises

Member and secretary of the Board, Junior Achievement - Young Enterprise Europe

Member of the Board and of the Audit Committee, Junior Achievement Worldwide (based in Colorado Springs, USA)

Former secretary general, European Coordination Bureau for international non gouvernmental youth organizations