Prof Dr Mr Raymond Luja (R.H.C.)
Research profile
Professor Luja’s research focuses in particular on the impact of international and European State aid rules on tax law and tax policy. An important part of his research concerns the regulation of tax subsidies, including harmful tax competition and its significance for sustainable development.
His research connects European and international State aid law with current issues in taxation and public policy. In doing so, he examines the legal and policy boundaries within which governments can use tax measures, as well as their effects on competitive conditions.
Professor Luja has, among other roles, served as General Rapporteur for the congress of the International Federation of European Law (FIDE), where he addressed the theme “Taxation, State Aid and Distortion of Competition.”
More recent research also focuses on the technical relationship between tax concepts such as income and wealth and their implications for social benefits.
Key publications
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Luja, R. (Ed.) (2024). National Tax Autonomy and the European Union: 17th conference of the Group for Research on European and International Taxation (GREIT). IBFD. GREIT Conference Series Vol. 17 https://doi.org/10.59403/q7f293More information about this publication
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Luja, R. (2024). The Apple Case and Beyond: Fiscal State Aid Review is Here to Stay. Ec Tax Review, 33(6), 238-243. https://doi.org/10.54648/ecta2024026More information about this publication
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Luja, R. (2026). Tijd kost óók geld: uitstel van realisatie mag niet lonen in box III (en II). Weekblad Fiscaal Recht, (7613), 4-5. Article WFR 2026/71.More information about this publication
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Luja, R. (2023). Voldoet het gebruik van fiscale grondslagen bij eigen bijdragen en vermogenstoetsen nog? Weekblad Fiscaal Recht, 2023(7501), 6-12. Article WFR 2023/290.More information about this publication