EATLP-Project

Link zu Ergebnissen EATLPInformationen on the Publishing of recent results

The EATLP is the European Association of Tax Law Professors. Prof. Dr. Seer holds membership in the Academic Committee of the EATLP. It is the Commitees’ task to propose possible research projects to the Association and supervise its ongoing research activities. You can find more information on the EATLP on the Associations Homepage.

The Bochum Chair of Tax Law actively supported the holding of the annual conference of the year 2009. This took place under the main theme “Cooperation of Tax Administrations in Europe”. Thereby Prof. Dr. Seer acted as general reporter. Prof. Dr. Drüen (meanwhile chairholding at the Heinrich-Heine-University) and Ms. Isabel Gabert, then research fellow at Prof. Seer’s chair, authored the national report for Germany.


Further information on that research project can be found here.


EATLP-Project 2015

In context with the EATLP-Congress 2015 from 28th to 30 th May in Milan on "Surcharges and Penalties in Tax Law", Prof. Seer took on the task, as in 2009, of the General Reporter. In this role, he led a research team consisting of 35 scientists from 22 countries. These scientists wrote the National Reports to the congress topic, using a "Questionnaire" created by Prof. Seer. Prof. Dr. Klaus-Dieter Drüen (Heinrich-Heine-University Düsseldorf) has written the National Report for Germany. Prof. Seer coordinated this project professionally and organizationally and created a general report based on these country reports. The national reports of all participating countries were published on the EATLP-website and can be accessed via the following link: http://www.eatlp.org/index.php/congresses/pastcongresses1/246-milan-2015

 
 

Furthermore, the book "Surcharges and Penalties in Tax Law" was published by IBFD-House (Amsterdam) in 2016. The volume 14 of the EATLP Tax Series was edited by Prof. Dr. Roman Seer and Anna Lena Wilms. It includes the reports, presentations and discussion papers of the EATLP-Congress in Milan.

 

EATLP-Project 2009

The topic of  European Association of Tax Law Professors’ (EATLP) congress 2009 was „Mutual assistance and information exchange”. Here Prof. Seer took over the role of the general reporter and also coordinates the work of the group of researchers. Over two years the researchers have been writing national reports on basis of a questionnaire created by Prof. Seer. In preparation for the EATLP’s annual meeting that took place from 4th to 6th June 2009 in Santiago de Compostela 14 national reports have been written. They mainly focus on the topics “Implementation”, “Use”, “Efficiency”, “Burden of proof” and “Legal protection” regarding the mutual assistance in tax affairs. The national reports are the basis for the general report. It is the project’s aim to find out to what extent the information exchange is used in Europe, what the barriers for the information exchange are and how the Member States and the EU can improve the efficiency of the mutual assistance. The reports can be find on the website of the EATLP: EATLP-Homepage. The project is financially sponsored by Fritz Thyssen Stiftung.

 

In the end of 2010 „Mutual Assistance and Information Exchange" was published as a stand-alone volume of the “EATLP – International Tax Series” (vol. 8) by IBFD-House, Amsterdam. Editors are Prof. Dr. Roman Seer and Dr. Isabel Gabert, LL.M. Included are the general report, all national reports as well as additional articles about the international administrative assistance in Europe.