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EA
Academic

European Association of Tax Law Professors

🇪🇺 NETHERLANDSRegistered 16/02 staff
Disclosed budget
€35,800
Meetings 12mo
0
Policy files
50
Accredited passes
0

Recent meetings

DateCommissioner / CabinetTopicFile
01 Oct 2015
Valdis Dombrovskis
Vice-President
Corporate Tax Transparency
01 Oct 2015
Jonathan Hill
Commissioner
Corporate Tax Transparency
01 Oct 2015
Pierre Moscovici
Commissioner
Corporate Tax Transparency
01 Oct 2015
Valdis Dombrovskis
Vice-President
Corporate Tax TransparencySRC
01 Oct 2015
Jonathan Hill
Commissioner
Corporate Tax TransparencySRC
01 Oct 2015
Pierre Moscovici
Commissioner
Corporate Tax TransparencySRC

Mission & Goals

History and aim On 10 June 1999 about 80 professors of tax law from all countries of the European Union met at the Stockholm School of Economics and decided to found the European Association of Tax Law Professors (EATLP). On 8 November 1999 the EATLP Statute was formally signed and registered with civil law notary as an association under Dutch law. As is indicated in the preamble of the EATLP Statute the founders were aware of the general importance of taxation for the development of the European Union, the wealth of the nations and the welfare of the society. Because of the importance of taxation for the further development of Europe the association wants to contribute to: -the development of a common approach to the study of tax issues; -the harmonisation of taxes within the European Union; -the promotion of academic teaching & research on international, domestic and comparative taxation at the universities in Europe. To achieve this goals the Associ (...)

EU Legislative Interests

EATLP is monitoring all activities of the EU in the field of taxation, international taxation and EU taxation. A commissioner of the EU participates every year in EATLP's annual congress on EU Taxation

Communication Activities

Volumes published: ◾The Notion of Income from Capital (2003) Edited by Peter Essers and Arie Rijkers This book is volume 1 in the 'EATLP International Tax Series' ◾EU Freedoms and Taxation (2004) Edited by Frans Vanistendael This book is volume 2 in the 'EATLP International Tax Series' ◾The Concept of Tax (2005) Edited by Bruno Peeters This book is volume 3 in the 'EATLP International Tax Series' ◾The EC Interest Savings Directive (2006) Edited by Frans Vanistendael This book is volume 4 in the 'EATLP International Tax Series' ◾Accounting and Taxation & Assessment of ECJ Case Law (2007) Edited by Michael Lang/Frans Vanistendael This book is volume 5 in the 'EATLP International Tax Series' ◾Taxation of Workers in Europe (2008) Edited by Joerg Manfred Moessner This book is volume 6 in the new 'EATLP International Tax Series' ◾Separation of Powers in Tax Law (2009) Edited by Ana Paula Dourado This book is volume 7 in the 'EATLP International Tax Series' http://www.ibfd.org/portal/Product_EATLP_Series_7.html ◾Mutual Assistance and Information Exchange (Annual Congress Santiago de Compostela 2009) Edited by Roman Seer and Isabel Gabert This book is volume 8 in the 'EATLP International Tax Series' ◾Retroactivity in Tax Law (2010) Edited by Hans Gribnau and Melvin Pauwels This book is volume 9 in the 'EATLP International Tax Series' http://www.ibfd.org/IBFD-Products/Retroactivity-Tax-Legislation ◾Burden of Proof (Annual Congress Uppsala 2011) Edited by Gerard Meussen This book is volume 10 in the 'EATLP International Tax Series' http://www.ibfd.org/IBFD-Products/Burden-Proof-Tax-Law ◾Taxation of Charities (Annual Congress Rotterdam 2012) Edited by Frans Vanistendael This book is volume 11 in the new 'EATLP International Tax Series' http://www.ibfd.org/IBFD-Products/Taxation-Charities ◾Corporate Income Tax Subject (Annual Congress Lisbon 2013) Edited by Daniel Gutmann Under preparation This book is volume 12 in the 'EATLP International Tax Series' ◾New Exchange of Information versus Tax Solutions of Equivalent Effect (Annual Congress Istanbul 2014) Edited by Giuseppe Marino Under preparation This book is volume 13 in the 'EATLP International Tax Series' ◾Surcharges and Penalties in Tax Law (Annual Congress Milan 2015) Edited by Roman Seer Under preparation This book is volume 14 in the 'EATLP International Tax Series' ◾Tax Avoidance Revisited in the EU BEPS Context2 (Annual Congress Munich 2016) Edited by Ana Paula Dourado Under preparation This book is volume 15 in the 'EATLP International Tax Series' ◾Corporate Tax Residence and Mobility (Annual Congress Lodz 2017) Edited by Edoardo Traversa This book is volume 16 in the 'EATLP International Tax Series' ◾Tax Transparency (Annual Congress Zürich 2018) Edited by Funda Basaran Yavaslar and Johanna Hey This book is volume 17 in the 'EATLP International Tax Series' ◾Tax Procedures (Annual Congress Madrid 2019) Edited by Pasquale Pistone This book is volume 18 in the 'EATLP International Tax Series' ◾Taxation and Value Creation (Annual Congress 2020) Edited by Werner Haslehner, Marie Lamensch This book is volume 19 in the 'EATLP International Tax Series' ◾History and Taxation (Annual Congress 2021) Edited by Peter Essers This book is volume 20 in the 'EATLP International Tax Series' ◾Taxation of Companies in Economic and Financial Distress (Annual Congress 2022) Edited by Eleonor Kristofferson This book is volume 21 in the 'EATLP International Tax Series'

Interests Represented

Does not represent commercial interests

Member Of

Platform for Tax Good Governance.

Organisation Members

The membership consists of individuals only, namely (tenured, full) professors teaching tax law at universities in Europe. Also we have associate memberships (members outside Europe).

Additional Information

The source of EATLP's funding is the members contribution of EUR 100,- membership fee per year. There are 358 members. Every year all members receive from EATLP the congress book of that specific year.

Connected Legislation

Reduced VAT rates

70%

Amendment: Low-value consignments declaration (Reg 2015/2446)

70%

Amendment: VAT exemption certificate (Directive 2006/112/EC)

70%

VAT charging and countering tax evasion and avoidance

70%

The treatment of insurance and financial services

70%

VAT: Transitional provisions for Austria and Portugal (Amendment: Directive 77/388/EEC)

70%

Amendment: Excise duty product movement & monitoring (Directive 92/12/EEC)

70%

Amendment: Vehicle taxation for residence transfer or temporary use

70%

Payment service provider requirements

70%

Amendment: Common system of VAT (Directive 77/388/EEC)

70%

6th VAT Directive: Reducing the EU VAT gap

70%

Amendment: Common VAT system (Directive 77/388/EEC)

70%

Amendment: VAT on electronic services (Directive 77/388/EEC)

70%

Amendment: VAT minimum standard rate duration

70%

Products subject to excise duty

70%

Technical measures for definitive EU VAT system (intra-EU trade)

70%

Excise duty structure and rates for tobacco products (recast)

70%

Amendment to Directive 2006/112/EC on the common system of value added tax

70%

Amendment: VAT administrative cooperation for travel services

70%

Amendment: Directive 2006/112/EC (Commission implementing powers)

70%

The Financial Transaction Tax negotiations

70%

Adoption of a broad-based Financial Transaction Tax

70%

VAT: Temporary generalised reverse charge mechanism

70%

Directive 77/388/EC: New Member State accession

70%

Temporary VAT rate provisions

70%

Amendment: VAT invoicing conditions (Directive 77/388/EEC)

70%

General arrangements for excise duty (recast)

70%

Reform of corporate taxation rules

70%

Parent-Subsidiary taxation system (recast)

70%

The reform of the code of conduct group on business taxation

70%

Business in Europe: Framework for Income Taxation (BEFIT)

70%

Common taxation system for parent companies and subsidiaries

70%

Hybrid mismatches with third countries

70%

Fight against tax avoidance

70%

Transparency, coordination and convergence of EU Corporate Tax policies

70%

Corporate taxation package

70%

Taxation of interest and royalty payments between associated companies

70%

Common taxation system for interest and royalty payments

70%

Taxation of interest and royalty payments between associated companies (recast)

70%

VAT: Minimum standard rate obligation duration

70%

VAT: Rules on the right to deduct (Amendment: Dir. 77/388/EEC)

70%

Excisable products: computerised movement and surveillance

70%

Definitive VAT system: Amendment to Directive 77/388/EEC

70%

Amendment: Simplified VAT obligations

70%

Scope of Art 143(b) and (c) of Directive 2006/112/EC

70%

VAT: minimum standard rate

70%

Internal market taxation systems (Fiscalis 2007)

70%

Amendment: VAT reverse charge & Quick Reaction Mechanism (Directive 2006/112/EC)

70%

Amendment: VAT liability (Directive 77/388/EEC)

70%

The raising of capital (recast version)

70%