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.
The European Academic Tax Thesis Award was awarded on 10 June 2009.
The three prize-winners and their respective subjects are:
"THE RELATIONSHIP BETWEEN EC LAW AND INTERNATIONAL TAX LAW"
(UNIVERSITY PARIS I-SORBONNE)
"CROSS-BORDER CONSUMPTION TAXATION OF DIGITAL SUPPLIES"
(JONKOPING UNIVERSITY, SWEDEN)
"TAXATION OF CROSS-BORDER DIVIDENDS IN EUROPE"
(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"
The European Academic Tax Thesis Award was awarded on Thursday 10 July 2008.
The three prize-winners and their respective subjects were:
IVA e servizi di comunicazione nel modello comunitario e nell'esperienza Italo- Svedese
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
A Model of Taxpayers' Rights as a Guide to Best Practice in Tax Administration
The European Academic Tax Thesis Award was awarded for the first time on Friday 8 June 2007 (see photo).
The five prize-winners and their respective subjects were:
BENDOTTI Fabrizio (Università Commerciale Luigi Bocconi, Milano)
GARCÍA HEREDIA Alejandro (Universidad de Oviedo, Spain):
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
HJI PANAYI, Christiana (London School of Economics):
Published as a book by Kluwer 2007
RUST Alexander (Maximilian-Ludwigs-Universität, München)
TETLAK Karolina (Uniwersytet Warszawski):