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

- State aid, in particular tax incentives
- Regulation of foreign subsidies
- Dutch income taxation and corporate taxation
- European tax law, sustainable tax policy and harmful tax competition

Raymond Luja (1976) is Professor of Comparative Tax Law at Maastricht University. His research and teaching lie at the intersection of European tax law, State aid law and tax policy. He is recognised as a specialist in the field of fiscal state aid and the regulation of tax competition within the European Union. More recently, his research has also focused on the technical interplay between taxation and social benefits.

Luja studied Fiscal Economics at the University of Limburg, now Maastricht University, and Law at the Open University of the Netherlands. In 2003, he obtained his PhD from Maastricht University with a dissertation on Fiscal state aid. He was appointed full professor in 2006. He is Chair of the Department of Tax Law, with which he has been affiliated since 1998.

Within Maastricht University, Luja has held various academic and administrative positions. He has served as a member of the University Council, Vice-Dean of the Faculty of Law and Director of Studies for the LLM in (International and European) Tax Law. He is also a Senior Research Fellow at the Ius Commune Research School. For over ten years, he served as Academic Director of the Maastricht Centre for Taxation, to which he remains affiliated.

He is actively engaged in academic debate on the interplay between the regulation of tax subsidies, tax competition and public policy. He publishes on these topics both nationally and internationally. He has also lectured at several European universities and for a wide range of academic and professional organisations. Luja also has a strong interest in the further development of tax education in the Netherlands.

Luja is a board member of the European Association of Tax Law Professors (EATLP) and serves on the editorial boards of the Maastricht Journal of European and Comparative Law and Maandblad Belasting Beschouwingen. He is also a regular contributor to the Weekblad Fiscaal Recht.

For twenty years, Luja was affiliated with Loyens & Loeff N.V. in Amsterdam as Of Counsel, where he was involved, among other things, in the firm's knowledge groups on European tax law and government-owned enterprises, as well as its Tax Knowledge Centre.