The Project
The Impact of European Law on the Relations with Third Countries in the Field of Direct Taxes
Winner
Pasquale Pistone
Wirtschaftuniversität Wien
Institut für österreichisches und internationales Steuerrecht
Vienna, Austria
www.wu-wien.ac.at/taxlaw
Italian, Pasquale Pistone, 36 years old, is fluent in seven EU languages and graduated in Law magna cum laude at the Federico II University of Naples in 1990. He gained his Ph.D. cum dignitate publicationis in International and Comparative Tax Law at the University of Genoa in 2000. During the past decade he has been lecturing at a number of Universities and scientific institutions in Europe and South America, as well as reporting at a number of international tax conferences and seminars. He is an associate professor of tax law at the University of Salerno, where he has been lecturer since 2001, and a member of the Faculty of various LL.M. programmes in International and European Tax Law across Europe (European Tax College, Leiden and Vienna LL.M. programmes in International Tax Law). Furthermore, he is member of the editorial board of the specialised international tax review Intertax and author of two books and more than fifty publications in five EU languages.
Award
€615,187
Project Description
European law not only affects tax law within the European Union, but also in relations with non-EU Member States: a domain in which national prerogatives are still in striking contrast with the principles and rights stemming from European treaties. The European Court of Justice is removing most obstacles within the European Union, but has still not been active with regard to tax relations with third countries. Nevertheless, a treaty has been signed by the EU with Switzerland on the taxation of savings and various obstacles have already been identified by the most eminent tax scholars.
Independent research on tax relations with third countries will now make it possible to analyse such issues in a way that is neither affected by the protection of national sovereignties nor by that of European institutions.
The outcome of this research will be a monographic study, which will conclude a 5-year research project in which the awardee shall compare the research of his team (currently also including PhD cand. Mario Tenore and the research staff of the International Tax Institute of the Wirtschaftsuniversität Vienna) with other studies undertaken in the same domain. Particular importance shall be given to interaction with an informal European tax research team (Eurotax), composed by young independent researchers from various EU Member States, with the European institutions (European Commission, European Council and European Court of Justice), the Organization for Economic Co-operation and Development (OECD) and the United Nations (UN).
A solution to the tax problems of European law in relations with third countries will promote European culture and remove some of the existing tax barriers in the economic relations with Europe's major partners, including the United States and countries having a partnership agreement with the European Union.
