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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.


2012 award

The European Academic Tax Thesis Award was awarded on 2 June 2012.

The two prize-winners and their respective subjects are:
 
DOMINGO JESÚS JIMÉNEZ-VALLADOLID:

“Mergers in International Taxation, an Analysis of the Conventional and European Tax Rules on Corporate Reorganization”pdf(75 kB)
(Universidad Autonoma de Madrid, Spain)

DANIEL SMIT:

“Freedom of Investment between EU and Non-EU Member
States and its Impact on Corporate Income Tax Systems within the European Union”
pdf(248 kB)

(Tilburg University, the Netherlands)


2011 award

The European Academic Tax Thesis Award was awarded on 4 June 2011.

The three prize-winners and their respective subjects are:

ANDREAS BULLEN:

“Arm’s length transaction structures: Recognising and restructuring controlled transactions in transfer pricing”pdf(591 kB)
(University of Oslo, Norway)

BART PEETERS:

“Fiscale transparantie: toerekening van inkomsten. Een onderzoek naar de classificatie van grensoverschrijdende samenwerkingsverbanden”pdf(518 kB) 
(University of Antwerp, Belgium)

IURE PONTES VIEIRA:

“La valeur en droit fiscal et douanier (The value in tax and custom law)”pdf(488 kB)
(University ASSAS – PARIS II, France)



2010 award

The European Academic Tax Thesis Award was awarded on 29 May 2010.

The three prize-winners and their respective subjects are:
 

WERNER HASLEHNER:

DAS BETRIEBSSTÄTTENDISKRIMINIARUNGSVERBOT IM INTERNATIONALEN STEUERRECHT (NON‐DISCRIMINATION OF PERMANENT ESTABLISHMENTS IN INTERNATIONAL TAX LAW)”pdf(189 kB) 
(UNIVERSITY OF LINZ, AUSTRIA)

DANIELA HOHENWARTER:

VERLUSTVERWERTUNG IM KONZERN (THE COMPENSATION OF LOSSES WITHIN GROUPS OF COMPANIES)” pdf(649 kB)
(WU VIENNA UNIVERSITY OF BUSINESS AND ECONOMICS, AUSTRIA)

ELLY VAN DE VELDE:

"'ARRANGEMENTS' BETWEEN THE TAX ADMINISTRATION AND THE TAXPAYER: THE LEGAL LIMITS, LEGAL QUALIFICATION AND LEGAL CONSEQUENCES" pdf(161 kB)
(UNIVERSITY OF ANTWERP, BELGIUM)


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)

 

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))