ATOZ Chair for European and International Taxation

In June 2009, ATOZ and the Faculty of Law, Economics and Finance of the University of Luxembourg signed an agreement creating a Chair for European and International Taxation. The ATOZ Chair for European and International Taxation –commonly called ATOZ Chair – was the first Chair of the Faculty benefiting from external financing.

The Chair was set up to develop research activities and education of high quality in international and European tax law. The overarching goal of ATOZ in this partnership is to raise the level of knowledge of tax issues in Luxembourg. Since 2012, the Chair is funded by the ATOZ Foundation.

The ATOZ Chair is contributing to that vision through the organisation of seminars and conferences, as well as the launch of the Master in European and International Tax Law (LL.M.) in 2011.

“By financing this chair, ATOZ shows not only a great generosity but also shows a deep trust in the development of the Faculty”, underlined André Prüm, former Dean of the Faculty. “Beyond the activities of teaching and research in European and International Tax Law, this first chair has a symbolic and important value for a faculty which intends to answer the challenges the economy of the Grand Duchy faces”.

Pictured from left to right: Stéphane Pallage, Katalin Ligeti, Tonika Hirdman, Werner Haslehner, Yves Elsen and Keith O’Donnell at the ATOZ Chair 10^th anniversary celebration and signing ceremony to extend funding for 5 more years (25.02.2020)

Photo: "Mudam Luxembourg – Musée d'Art Moderne Grand-Duc Jean, I. M. Pei architect design"

Academic programmes

As a key element of the Chair activities, a new LL.M. specialisation in European and International Tax Law has been created by Prof. Dr. Alexander Rust, holder of the chair from 2011 to 2014. Since its inaugural year, the LL.M. specialisation has attracted a diverse group of talented students, leading to a promising outlook for the academic years ahead. With courses in Luxembourg tax law, European tax law, and international tax treaties, students evaluate the interaction of legal systems at all levels and learn how to make use of the extensive Luxembourg tax treaty network. Modules address topics such as mergers & acquisitions, taxation of investment funds, and VAT, offering students a comprehensive understanding of crucial tax issues and the most current trends.

A highlight of the programme is the case study drafted in collaboration with law and tax advising firms in Luxembourg. This hands-on collaborative project is very well received by students, providing them an opportunity to work under the supervision and guidance of seasoned practitioners. The contribution of guest professors, coming for instance from the Ministry of Finance, the European Court of Justice, and tax law firms add to the quality instruction of the Faculty. This emphasis on incorporating practical experience and engagement with practitioners is certainly an added value for the programme. In this way, students will have exposure to real tax issues in addition to the important theoretical tax questions.

The objective of this specialisation is to prepare graduates to become leaders in their respective areas of tax expertise – in a private law practice or accounting firm, in government administration, in the judicial system, or in academia.

Since June 2015,  Prof. Dr. Werner Haslehner, LL.M. (LSE) has been the holder of the ATOZ Chair for European and International Taxation at the University of Luxembourg, where he is also full professor and the Course Director for the Master in European and International Taxation LL.M. programme. Prior to this appointment to the ATOZ Chair, he was Associate Professor at the University of Luxembourg (2013-1015). Before coming to Luxembourg, he held positions as Assistant Professor at the Department for Finance Law, Tax Law and Tax Policy at Johannes Kepler University Linz (2009-2010 and 2012-2013), as research assistant at the same department (2006-2009) and as post-doctoral Fellow at the London School of Economics and Political Science (2010-2012).

Prof. Haslehner specialises in international tax law, tax policy and European law, frequently publishing and lecturing on these topics in and outside Europe. He is also interested in the integration of economic and legal research, and holds a Master’s degree in business and economics in addition to his training as a lawyer.

Werner Haslehner, Marie Lamesch
Taxation and Value Creation

Werner Haslehner, Katerina Pantazatou, Georg Kofler, Alexander Rust
A Guide to the Anti-Tax Avoidance Directive

Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust
Tax and the Digital Economy - Challenges and Perspectives for Reform

Werner Haslehner, Georg Kofler, Alexander Rust
Time and Tax - Issues in International, EU, and Constitutional Law

Werner Haslehner
Investment Fund Taxation – Domestic Law, EU Law, and Double Taxation Treaties

Werner Haslehner, Georg Kofler, Alexander Rust
EU Tax Law and Tax Policy in the 21^st Century

Werner Haslehner, Georg Kofler, Alexander Rust
Landmark Decisions of the ECJ in Direct Taxation

Alexander Rust, Claire Micheau
State Aid and Tax Law

Alexander Rust, Eric Fort
Exchange of Information and Banking Secrecy

Alexander Rust
Double Taxation within the European Union

Established in 2012 and acting under the aegis of the Fondation de Luxembourg, the ATOZ Foundation's mission is to support local and international projects, which are focused on education. Whether it be supporting biomedical research in a Luxembourg laboratory or helping children with learning disabilities succeed at school, the ATOZ Foundation aims to provide opportunities for learning and discovery at all levels.

ATOZ is a Luxembourg-based advisory firm offering a comprehensive and integrated range of tax and corporate finance services. As a high-end independent advisory firm, ATOZ partners have been at the heart of the development of the tax system over the last 20 years and are uniquely qualified to help clients maximise the value of their business by making the most of the opportunities Luxembourg offers. ATOZ partners and teams all come from top professional service firms and are accustomed to delivering the highest quality service in the most challenging environments. Additionally, ATOZ was awarded the ‘Great Place to Work 2013’ from the Great Place to Work Institute, which is given to organizations that provide an optimal working environment to their employees.