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Three students awarded ATOZ Foundation Scholarship

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Publié le mardi 15 décembre 2015

Anne Klethi, Lilia Henni and Julia Hamm are this year’s recipients for the ATOZ Foundation Scholarship, awarded annually as part of the European and International Tax Law LL.M. specialisation.

To apply for the scholarship, students had to submit a cover letter and 1,500 word paper on a tax problem addressing issues of national, European and/or international tax law. Unable to choose only one winner, Course Director and ATOZ Chair for European and International Taxation Prof. Werner Haslehner decided to recommend three students to be this year’s recipients of the scholarship.

The €10,000 stipend will be divided among the three students, who wrote on the taxation of hybrid financial instruments, group and loss relief, and umbrella companies.

“It’s a thought-provoking subject,” said Anne about the specialisation in European and International Tax Law. “You have to learn to combine different interests, as well as taking into account the interactions between domestic, European and international law.”

For Julia one of the most fascinating aspects of the field is going into topics that are “on the border of what is legal. How can we come back from very specific situations to general rules and conclusions to avoid abuses, while at the same time safeguarding the money of individual people and companies?”

“All states have laws that are unclear,” added Lilia, explaining that it is interesting to find out where the issues stem from, also in order to analyse how the situation could be improved.

Closing in on finishing their LL.M. degrees, the three students are already planning ahead. Anne and Lilia are planning on taking the “Cours complémentaires en droit luxembourgeois” (CCDL) and finding work at a law firm. Julia is hoping to get accepted into a PhD programme.

Winning the scholarship meanwhile is a big boost of confidence for them. “It’s an honour to have been selected. It shows that, in the end, studying hard is worth it,” according to Julia. “We have achieved something – it’s very rewarding when you get that kind of recognition,” said Anne, with Lilia adding: “The scholarship is serious and aimed at supporting people who made an effort.”

All three are planning on investing the stipend into funding their further education.

The Faculty of Law, Economics and Finance would like to congratulate our students on their achievement and wish them all the best for the completion of their LL.M. and any future endeavours.