Onderzoek - Raymond Luja (R.H.C.) - Maastricht University

Prof Dr Mr Raymond Luja (R.H.C.)

Research profile

Het onderzoek van professor Luja concentreert zich met name op de doorwerking van internationale en Europese staatssteunregels op het terrein van het belastingrecht en fiscaal beleid. Ook schadelijke belastingconcurrentie en duurzame ontwikkeling maakt onderdeel uit van zijn onderzoek naar regulering van fiscale subsidies.

Professor Luja is onder meer lid van de European Association of Tax Law Professors (EATLP). Hij was de algemeen rapporteur voor het 2018 congres van de International Federation of European Law (FIDE) op het thema "Taxation, State aid and distortion of competition".

Publicaties

Core publications:

Luja, R. (2021). The Foreign Subsidies Regulation: Countering State Aid Beyond the European Union. European State Aid Law Quarterly, 20(2), 187-199. https://doi.org/10.21552/estal/2021/2/3

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Luja, R. (2020). EU fiscal state aid rules and COVID-19: Will one survive the other? Ec Tax Review, 29(4), 147-157. https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA2020043.pdf

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Luja, R. (2018). Taxation, State Aid and Distortions of Competition: General Report Topic II - FIDE Conference 2018. Almedina. XXVIII FIDE Congress - Volume II https://drive.google.com/drive/folders/1XKuVJk9pwLd56hfXIgitsdtV4o1xp6LU

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Luja, R. (2020). The tax dimension of EU trade and investment agreements: Conflicting perspectives. In C. Panayi, W. Haslehner, & E. Traversa (Eds.), Research handbook on European Union taxation law (pp. 592-610). Edward Elgar Publishing. Research handbooks in European law https://doi.org/10.4337/9781788110846.00038

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Luja, R. (2021). (Bestrijding van) misbruik van recht en staatssteun. Fiscaal Ondernemingsrecht, 79-83. [2021/175.4]. http://deeplinking.kluwer.nl/?param=00D61C23&cpid=WKNL-LTR-Nav2

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Meest recente publicaties:

Luja, R. (2022). Fiat Chrysler Finance Europe (C-885/19 P). H&I 2022/352. Case note on: Hof van Justitie EU, 8/11/22, ECLI:EU:C:2022:859 (H&I 2022/352). Highlights & Insights in European Taxation, 2022(12).

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Luja, R. (2022). Fossil. Corporate income tax in Gibraltar (C-705/20). H&I 2022/318. Case note on: Hof van Justitie EU, 15/09/22, ECLI:EU:C:2022:680 (H&I 2022/318). Highlights & Insights in European Taxation, 2022(11).

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Luja, R. (2022). Van nationaal heffingsrecht naar een rechtsvormafhankelijke EU-heffingsplicht? In Verschuivende machtsverhoudingen in de fiscaliteit: Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht (pp. 131-137). Wolters Kluwer.

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Luja, R. (2022). UK and ITV v Commission. UK Group Financing Exemption scheme not in line with EU State aid rules (T-363/19,T-456/19). H&I 2022/214. Case note on: Hof van Justitie EU, 8/06/22, JCDI:ADS656433:1 (H&I 2022/214). Highlights & Insights in European Taxation, 2022(8).

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Luja, R. (2022). Taxation and Economic Distress: Topical Report on State Aid Compliant Relief Within the EU (EATLP Conference Vienna, 2022). EATLP/IBFD.

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Luja, R. (2022). Gaat de buitenlandse fiscus er binnenkort vandoor met een deel van onze subsidies? Weekblad Fiscaal Recht, 2022(7421), [2022/47].

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Luja, R. (2022). Taxing Away Foreign Subsidies: How Pillar Two and BEFIT May Interfere With National Sovereignty. In J. Korving, N. Kerinc, & F. Souza de Man (Eds.), Taxes Crossing Borders (and Tax Professors Too): Liber Amicorum Prof. dr. R.G. Prokisch (pp. 203-212). Maastricht University Press. https://pubpub.maastrichtuniversitypress.nl/pub/taxing-away-foreign-subsidies/release/2

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Luja, R. (2021). Andres: The Unfinished Business of a Seemingly Selective Non-Advantage. Case C-203/16 P Dirk Andres v European Commission: Annotation on the Judgment of the Court (Second Chamber) of 28 June 2018 in Case C-203/16 P Dirk Andres v European Commission. European State Aid Law Quarterly, 20(4), 578-584. https://doi.org/10.21552/estal/2021/4/12

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Luja, R. (2021). Sigma Alimentos Exterior v Commission (C-50/19P). H&I 2021/687. Case note on: Hof van Justitie EU, 6/10/21, JCDI:ADS512139:1 (H&I 2021/687). Highlights & Insights in European Taxation, 2021(12).

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Luja, R. (2021). World Duty Free Group and Spain v Commission (C-51/19P and C-64/19P). H&I 2021/690. Case note on: Hof van Justitie EU, 6/10/21, JCDI:ADS512139:1 (H&I 2021/690). Highlights & Insights in European Taxation, 2021(12).

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