Prof Dr Mr Raymond Luja (R.H.C.)
- State aid, in particular fiscal aid such as tax incentives and related subsidies
- Dutch income taxation and corporate taxation
- European tax law, tax policy and harmful tax competition
Professional career history
Raymond Luja (1976) is Professor of Comparative Tax Law. He obtained a Master’s degree in Fiscal Economics from Maastricht University (1998) as well as a Master’s degree in Law from the Open University of the Netherlands (2001). He earned his PhD with a thesis on fiscal state aid at Maastricht University in 2003 where he was appointed full professor in 2006.
From 1998 to date he has worked at the Department of Tax Law. He is the current Head of Department. He has also been Vice Dean of the Faculty of Law, Director of Studies of the LL.M Programme in (International and European) Tax Law and he currently is a member of the University Council. Professor Luja is a senior research fellow and programme leader at the Ius Commune Research School and the Maastricht Centre for Taxation.
Next to his near fulltime activities at Maastricht University Professor Luja has been expert counsel on state aid to Loyens & Loeff N.V. in Amsterdam since 2001, where he is a member of their EU tax law group and their government-owned companies team. He is also a visiting professor at the Leiden International Tax Center and a member of the editorial boards of the Maastricht Journal of European and Comparative Law and the Dutch Maandblad Belasting Beschouwingen. Moreover, he lectured in fiscal state aid and harmful tax competition at several European universities. He has been a contributor to events of academic and professional organizations like the IFA, CIOT, EATLP and GREIT and the Dutch NOB and RB. He has published primarily on issues of European tax law and fiscal state aid in particular.