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European Academic Tax Thesis Award

The European Academic Tax Thesis Award is a joint initiative of the European Commission (Directorate General Taxation and Customs Union) and the European Association of Tax Law Professors (EATLP). It was launched in December 2006 and is meant to be awarded on a yearly basis.

The prize consists of an invitation by the European Commission to Brussels, where the author presents the awarded thesis to interested EU officials (the Commission reserves the right to invite other persons as well); the travel expenses and hotel accommodation are borne by the Commission.

Theses to be considered for the award are academic works on issues of comparative, European and/or International Tax Law. Any author younger than 35 may apply. The full text of the thesis should be attached to the application; in addition, a summary should be submitted in English.

A jury selects up to three theses defended within the respective calendar year.

The jury consists of members of the Academic Committee of the EATLP. The actual composition of the jury is determined on a case by case basis.

2009 award

The European Academic Tax Thesis Award was awarded on 10 June 2009.

The three prize-winners and their respective subjects are:

EMMANUEL RAINGEARD:
"THE RELATIONSHIP BETWEEN EC LAW AND INTERNATIONAL TAX LAWpdf(217 kB)"
(UNIVERSITY PARIS I-SORBONNE)
PERNILLA RENDAHL:
"CROSS-BORDER CONSUMPTION TAXATION OF DIGITAL SUPPLIES" pdf(350 kB)
(JONKOPING UNIVERSITY, SWEDEN)
MARIO TENORE:
"TAXATION OF CROSS-BORDER DIVIDENDS IN EUROPEpdf(120 kB)"
(UNIVERSITY OF NAPLES)

The next seminar with a prize-winner of the European Academic Tax Thesis Award 2009 will take place on:

  • Monday 25 January at 3:00 pm in Brussels, rue Joseph II -79, 1/01). Mr. Emmanuel Raingeard (University Paris I-Sorbonne) will present his thesis on :

    "The relationship between EC law and international tax law"

2008 award

The European Academic Tax Thesis Award was awarded on Thursday 10 July 2008.

The three prize-winners and their respective subjects were:

Cristina Trenta:

IVA e servizi di comunicazione nel modello comunitario e nell'esperienza Italo- Svedese

(VAT and Communication Services in the European Tax System and in the Italian and Swedish Experiencepdf(1.45 Mb) Choose translations of the previous link  )

Luc de Broe:

International Tax Planning & the Prevention of Abuse under Domestic Law, Tax Treaties & EC-Law. A Study of the Use of Conduit and Base Companies

Duncan Bentley:

A Model of Taxpayers' Rights as a Guide to Best Practice in Tax Administration

2007 award

The European Academic Tax Thesis Award was awarded for the first time on Friday 8 June 2007 (see photojpg(64 kB)).

The five prize-winners and their respective subjects were:

BENDOTTI Fabrizio (Università Commerciale Luigi Bocconi, Milano)
Nuove Prospettive di Tassazione dei Gruppi Europei su Base Consolidata

(New Perspectives of European Group Taxation on a Consolidated Basispdf(27 kB))

GARCÍA HEREDIA Alejandro (Universidad de Oviedo, Spain):
El Concepto de Cánones o Royalties en la Fiscalidad Internacional: Derechos de Autor, Propiedad Industrial y Know-How

Published as book: "Fiscalidad internacional de los cánones: derechos de autor, propiedad industrial y know-how", 373 pp., Ed. LEX NOVA, Valladolid 2007, ISBN 978-84-8406-728-3

(The Definition of Royalties in International Tax Law: Copyright, Industrial Rights and Know-Howpdf(26 kB))

HJI PANAYI, Christiana (London School of Economics):
Double Taxation, Tax Treaties, Treaty-Shopping and the European Communitypdf(12 kB)

Published as a book by Kluwer 2007

RUST Alexander (Maximilian-Ludwigs-Universität, München)
Die Hinzurechnungsbesteuerung - Notwendigkeit und Umsetzbarkeit einer Reform

(Necessity of a reform of the German CFC legislationpdf(20 kB))

TETLAK Karolina (Uniwersytet Warszawski):
Dyskryminacja podatkowa usług świadczonych osobiście - wybrane zagadnienia prawnoporównawcze

(Tax Discrimination of Personally Performed Services - Chosen Comparative Aspectspdf(11 kB))