Prof. Dr. Werner Haslehner
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| Faculté ou Centre | Faculté de Droit, d'Économie et de Finance | ||||||||
| Department | Département Droit | ||||||||
| Adresse postale |
Weicker Building, Université du Luxembourg 4, rue Alphonse Weicker L-2721 Luxembourg |
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| Bureau sur le campus | C203 | ||||||||
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| Téléphone | (+352) 46 66 44 5403 | ||||||||
| Langues parlées | English, French, German | ||||||||
| Séjours de recherche en | Luxembourg, Austria, United Kingdom | ||||||||
Since June 2015, Werner Haslehner has been Full Professor and the holder of the ATOZ Chair for European and International Taxation at the University of Luxembourg, where he is also the Course Director for the Master in European and International Taxation LL.M. programme. Prior to this appointment, he was Associate Professor at the same university (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 legal education.
His PhD thesis concerned the international and European law framework for the non-discrimination of permanent establishments and was published by Linde in 2009. The thesis received several academic prizes, most notably the European Academic Tax Thesis Award, by the European Association of Tax Law Professors jointly with the EU Commission.
Last updated on: mercredi 08 juillet 2015
2023
Tax Arbitration and the EU Treatiesin Haslehner, Werner; Kofler, Georg; Lyons, Timothy; Pantazatou, Aikaterini; Rust, Alexander (Eds.) Alternative Dispute Resolution and Tax Disputes (2023)
2022
Chancen und Grenzen von Schiedsverfahren im internationalen Steuerrechtin Schön, Wolfgang; Stark, Johanna (Eds.) Zukunftsfragen des deutschen Steuerrechts IV (2022)
Is There a Need for a Directive on Pillar Two? A Few Normative Comments.in Intertax, International Tax Review (2022), 50(6/7), 527-530
Interest and Non-Discrimination under the OECD Model Conventionin Maisto, Guglielmo (Ed.) Taxation of Interest under Domestic Law, EU Law and Tax Treaties (2022)
Current Tax Treaty Issues, 50th Anniversary of the International Tax Group, G. Maisto (Editor), EC and International Tax Law Series Vol. 18, IBFD. 2020in Intertax, International Tax Review (2022), 50(3), 4
Luxembourg Cases;
in Georg, Kofler (et al.) (Ed.) CJEU - Recent Developments in Direct Taxation 2021 (2022)
Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit; ; ; ; ; ; ; ; ; ;
in European Taxation (2022)
Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19); ; ; ; ; ; ; ; ; ; ;
in European Taxation (2022), 62(7), 304-310
Opinion Statement ECJ-TF 1/2022 on the ECJ Decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the Conditions for Information Requests and Taxpayer Remedies; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2022), 62(4), 219-223
2021
Value Creation and Income Taxation: A Coherent Framework for Reform?in Haslehner, Werner; Lamensch, Marie (Eds.) Taxation and Value Creation (2021)
Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2021), 61(2/3), 109-116
Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2021), 61(6), 264-268
Arbitration after BEPS;
in Kofler, Georg; Mason, Ruth; Rust, Alexander (Eds.) Thinker, Teacher, Traveler – Reimagining International Tax (Essays in Honor of H. David Rosenbloom) (2021)
General Report on Value Creation and Taxation: Outlining the Debate;
in Haslehner, Werner; Lamensch, Marie (Eds.) Taxation and Value Creation (2021)
Luxembourg Cases;
in Kofler, Georg; et al. (Eds.) CJEU - Recent Developments in Direct Taxation 2020 (2021)
2020
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2020), 60(12), 555-564
Luxembourg: Conflict of Qualification and partnership income: autonomous and common interpretationin Lang, Michael; Rust, Alexander; Owens, Jeffrey; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred; Essers, Peter; Kemmeren, Eric; Öner, Cihat; Smit, Daniel (Eds.) Tax Treaty Case Law Around the Globe 2019 (2020)
The General Scope of the ATAD and its Position in the EU Legal Orderin Haslehner, Werner; Pantazatou, Aikaterini; Kofler, Georg; Rust, Alexander (Eds.) A Practical Guide to the Anti-Tax Avoidance Directive (2020)
A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?in Bulletin for International Taxation (2020), 74(4/5),
The ATAD and the CCTBin Bizioli, Gianluigi; Grandinetti, Mario; Parada, Leopoldo; Vanz, Giuseppe; Vicini Rochetti, Alessandro (Eds.) Corporate Taxation, Group Debt Funding and Base Erosion - New Perspectives on the EU Anti-Tax Avoidance Directive (2020)
Transfer pricing rules and State aid lawin Panayi, Christiana HJI; Haslehner, Werner; Traversa, Edoardo (Eds.) Research Handbook European Union Taxation Law (2020)
The Apple State Aid Case;
in Lang, Michael; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (Eds.) CJEU - Recent Developments in Direct Taxation 2019 (2020)
Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses, and Territoriality; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2020), 60(2/3), 91-97
Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in "Starbucks" and "Fiat" on State Aid Granted by Transfer Pricing Rulings; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2020), 60(5), 222-230
Opinion Statement ECJ TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries; ; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2020), 60(4), 152-157
Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020); ; ; ; ; ; ; ; ; ; ; ;
in Duff, David; Gutmann, Daniel (Eds.) Cahiers de droit fiscal international 2020: Reconstructing the treaty network (2020)
Introduction to Research Handbook on European Union Taxation Law; ;
in Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (Eds.) Research Handbook European Union Taxation Law (2020)
2019
Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembourg I et al.(Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) andT Danmark et al.(Joined Cases C-116/16 and C-117/17); ; ; ; ; ; ; ; ; ;
in European Taxation (2019), 59(10), 487502
Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16); ; ; ; ; ; ; ; ; ; ;
in European Taxation (2019), 59(9), 446-452
Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2019), 59(2/3), 113-119
Time and Tax: Constitutional Versus Economic Perspectivesin Kofler, Georg; Rust, Alexander (Eds.) Time and Tax – Issues in International, EU, and Constitutional Law (2019)
Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kongin Kemmeren, Eric; Essers, Peter; Smit, Daniel; Öner, Cihat; Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander (Eds.) Tax Treaty Case Law Around the Globe 2018 (2019)
Artikel 24. Gleichbehandlungin Tumpel, Michael; Aigner, Dietmar; Kofler, Georg (Eds.) DBA – Doppelbesteuerungsabkommen Kommentar (2019)
EU and WTO Law Limits on Digital Business Taxationin Haslehner, Werner; Kofler, Georg; Pantazatou, Aikaterini; Rust, Alexander (Eds.) Tax and the Digital Economy: Challenges and Proposals for Reform (2019)
Tax and the Digital Economy: Challenges and Proposals for Reform; ; ;
Book published by Wolters Kluwer (2019)
Time and Tax – Issues in International, EU, and Constitutional Law; ;
Book published by Kluwer Law International (2019)
Harmful Tax Competition from the European Union towards Third Countries?;
in Martín Jiménez, Adolfo (Ed.) The External Tax Strategy of the EU in a Post-BEPS Environment (2019)
2018
Opinion Statement ECJ-TF 2/2018 on the ECJ Decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the Compatibility of the French Anti-Abuse Rule Regarding Outbound Dividends with the EU Parent-Subsidiary Directive (2011/96) and the Fundamental Freedoms; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2018)
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2018)
Taxing where value is created in a post-BEPS (digitalized) world?in Kluwer International Tax Blog (http://kluwertaxblog.com/) (2018)
Investment Fund Taxation - Domestic Law, EU Law, and Double Taxation TreatiesBook published by Kluwer Law International (2018)
EU-US Relations in the Field of Direct Taxes from the EU Perspective: A BEPS-induced Transformation?in Pistone, Pasquale; Weber, Dennis (Eds.) The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study (2018)
Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of the OECD Modelin Lang, Michael; Rust, Alexander; Owens, Jeffrey; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred; Essers, Peter; Kemmeren, Eric; Smit, Daniel (Eds.) Tax Treaty Case Law Around the Globe 2017 (2018)
The Controlled Foreign Company Regimein Weber, Dennis; Van de Streek, Jan (Eds.) The EU Common Consolidated Corporate Tax Base - Critical Analysis (2018)
General Anti-Avoidance Rules in EU Law (EU Report IFA Congress 2018); ; ; ; ; ; ; ; ; ; ; ; ; ;
in IFA (Ed.) Cahiers de droit fiscal international, Volume 103A (2018)
Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters; ; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2018)
Macht die Bekanntmachung zum Beihilfebegriff Steuerbeihilfen transparenter?;
in Jaeger, Thomas; Haslinger, Birgit (Eds.) Jahrbuch Beihilferecht 18 (2018)
2017
Cross-border Exchange of Tax Information and Fundamental Rights;
in Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) EU Tax Law and Policy in the 21st Century (2017)
Tax Treaty Disputes in Germanyin Eduardo, Baistrocchi (Ed.) A Global Analysis of Tax Treaty Disputes (2017)
Luxembourg National Report: Tax Avoidance Revisited in the EU BEPS Contextin Dourado, Ana Paula (Ed.) Tax Avoidance Revisited in the EU BEPS Context (2017)
Taxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EUin Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) EU Tax Law and Policy in the 21st Century (2017)
Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9in Kemmeren, Eric; Smit, Daniel; Essers, Peter; Lang, Michael; Pistone, Pasquale; Schuch, Joseph; Staringer, Claus; Storck, Alfred; Owens, Jeffrey; Rust, Alexander (Eds.) Tax Treaty Case Law around the Globe 2016 (2017)
Luxembourg: Applying Article 16 to a “Collège des Commissaires”in Kemmeren, Eric; Smit, Daniel; Essers, Peter; Lang, Michael; Pistone, Pasquale; Schuch, Joseph; Staringer, Claus; Storck, Alfred; Owens, Jeffrey; Rust, Alexander (Eds.) Tax Treaty Case Law around the Globe 2016 (2017)
Luxembourg: Exchange of Information and EU Fundamental Rights (C-682/15, Berlioz Investment Fund S.A.)in Lang, Michael; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (Eds.) CJEU – Recent Developments in Direct Taxation 2016 (2017)
Lohnsteuervollzug im Europäischen Rechtsvergleichin Drüen, Klaus-Dieter (Ed.) Besteuerung von Arbeitnehmern (2017)
Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital in Third Countries; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2017)
"LuxLeaks IV": Das Belgische Excess Profit Exemption Regime als steuerliche Beihilfe;
in Jaeger, Thomas; Haslinger, Birgit (Eds.) Beihilferecht Jahrbuch 2017 (2017)
2016
Artikel 24. Gleichbehandlungin Aigner, Dietmar; Kofler, Georg; Tumpel, Michael (Eds.) DBA – Doppelbesteuerungsabkommen Kommentar (2016)
Nationality Non-Discrimination and Article 24 OECD - Perennial Issues, Recent Trends and New Approachesin Pistone, Pasquale; Weber, Dennis (Eds.) Non-Discrimination in Tax Treaties: SElected Issues from a Global Perspective (2016)
Double Taxation Relief, Transfer Pricing Adjustments and State Aid Lawin Richelle, Isabelle; Schön, Wolfgang; Traversa, Edoardo (Eds.) State Aid Law and Business Taxation (2016)
'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Court of Justicein Intertax, International Tax Review (2016), 44(5), 374-391
Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)in Lang, Michael; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (Eds.) CJEU – Recent Developments in Direct Taxation 2015 (2016)
The Effect of a Tax Treaty Tie-breaker for Dual Residentsin Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Joseph; Staringer, Claus; Storck, Alfred; Essers, Peter; Kemmeren, Eric; Smit, Daniël (Eds.) Tax Treaty Case Law around the Globe 2015 (2016)
Verrechnungspreiskorrekturen bei Verbundenen Unternehmen: Art. 9 und 12(6) – Die Deutsche Perspektivein Ates, Leyla; Englisch, Joachim (Eds.) Auslegung, Anwendungspraxis und zukünftige Entwicklung des deutsch-türkischen Doppelbesteuerungsabkommens (2016)
Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Intégration Fiscale; ; ; ; ; ; ; ; ; ; ; ;
in European Taxation (2016)
2015
The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacyin Haslehner, Werner; Kofler, Georg; Rust, Alexander (Eds.) Landmark Decisions of the ECJ in Direct Taxation (2015)
Implications of the BEPS-initiative for a small country like Luxembourgin Georges, Nathalie; Schronen, Danielle; Urbé, Robert (Eds.) Sozialalmanach 2015 (2015)
Article 11. Interestin Reimer, Ekkehard; Rust, Alexander (Eds.) Klaus Vogel on Double Taxation Conventions (2015)
Article 10. Dividendsin Reimer, Ekkehard; Rust, Alexander (Eds.) Klaus Vogel on Double Taxation Conventions (2015)
The practical protection of taxpayers' fundamental rights - Austriain International Fiscal Association (Ed.) The practical protection of taxpayers' fundamental rights (2015)
Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)in Lang, Michael; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred; Pistone, Pasquale (Eds.) ECJ - Recent Developments in Direct Taxation 2014 (2015)
Tax Incentives and Public Finance in Response to Natural Disasters: a Comparative Assessment of Austria and Germanyin Basilavecchia, Massimo; Del Federico, Lorenzo; Mastellone, Pietro (Eds.) Tax Implications of Natural Disasters and Pollution (2015)
Landmark Decisions of the ECJ in Direct Taxation; ;
Book published by Kluwer Law International (2015)
2014
Luxembourg: The Standard of "Foreseeable Relevance"in Kemmeren, Eric; Smit, Daniel; Essers, Peter; Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (Eds.) Tax Treaty Case Law around the Globe 2014 (2014)
Luxembourg: Disclosure of Information Requests in Courtin Kemmeren, Eric; Smit, Daniel; Essers, Peter; Lang, Michael; Owens, Jeffrey; Pistone, Pasquale; Rust, Alexander; Schuch, Josef; Staringer, Claus; Storck, Alfred (Eds.) Tax Treaty Case Law around the Globe 2014 (2014)
2013
"Consistency" and Fundamental Freedoms: The Case of Direct Taxationin Common Market Law Review (2013), 50(3), 737-772
2012
Annex to Chapter 9: Recent developments in the European Legal Tax Orderin Amatucci, Andrea (Ed.) International Tax Law (2012)
Zum Verhältnis von Gleichheit und Rechtssicherheit im EU-Steuerrecht - am Beispiel der Vorsteuererstattung für Drittstaatsunternehmenin Steuer und Wirtschaft (2012), (3), 242-255
Materielle Selektivität von Steuerbeihilfen im Lichte des Gibraltar-Urteils des EuGHin Jaeger, Thomas; Haslinger, Birgit (Eds.) Jahrbuch Beihilferecht 2012 (2012)
Auslandsverluste und ausländisches Steuerrecht: Neuregelung durch das 1. StabG 2012;
in Zeitschrift für Gesellschaftsrecht und angrenzendes Steuerrecht (2012), (7), 9-26
2011
Die Anwendbarkeit des Privatinvestortests bei Steuerbeihilfenin Jaeger, Thomas; Rumersdorfer, Birgit (Eds.) Jahrbuch Beihilferecht 2011 (2011)
2010
Umsatzsteuerrückerstattung für geförderte EU-Forschungsprojekte als Folge der Umsatzsteuerbefreiung der Europäischen Union?in Österreichische Steuerzeitung (2010), (8), 175-182
Die Rolle der Beteiligungsgemeinschaft in der Unternehmensgruppein Steuer und Wirtschaftskartei (2010), (12), 604-612
Cross-Border Loss Relief for Permanent Establishments under EC Lawin Bulletin for International Taxation (2010)
Steuerbeihilfen für die Daseinsvorsorge - Alte Probleme und neue Entwicklungen zum gemeinwirtschaftlichen Ausgleichin Jaeger, Thomas; Rumersdorfer, Birgit (Eds.) Jahrbuch Beihilferecht 2010 (2010)
