15 March 2018

Working group on two topics: 

1) stocktaking and comparing the national rules for the criteria of unrestricted tax liability and

2) elaborating a proposal for an ideal regulation of unrestricted tax liability. 

Should you be interested in participating in this working group, please write an email to Prof. Manfred Moessner (joemamoe@t-online.de). The first meeting of the working group will take place in Zurich.


Start date: 16 January 2018

Working Group: Tax Procedures in Europe

The admission to the working group was subject to an expression of interest by 31 January 2018 and the analysis of the relevant critical issues took place via email until 8 April 2018

More information about the participation in the working group can be found here.

The General Reporter will make an initial selection of issues which will be presented at a conference organized by the University of Rijeka in cooperation with IBFD on 27 April 2018. The conference program can be found here.

Participants working group

A requirement for the participation to the working group is the quality as EATLP member. Working units can also include additional scholars.


Tina Ehrke-Rabel (EATLP member) in cooperation with Barbara Gunacker-Slawitsch and Martin Vock


Luc de Broe (EATLP member) in cooperation with Filip Debelva and Luc van Heeswijck

Jacques Malherbe (EATLP member)

Luk Vandenberghe (EATLP member) in cooperation with Ilse de Troyer


Humberto Avila (EATLP member) in cooperation with Daniela Gueiros Dias

Luis Schoueri (EATLP member) in cooperation with Clara Gomes Moreira


Natasa Zunic Kovacevic (EATLP member)

Czech Republic

Michal Radvan (EATLP member)


Juha Lindgren (EATLP member)


Emmanuel De Crouy-Chanel (EATLP member)

Geoges Cavalier (EATLP member) in cooperation with Alessio Cinefra


Simon Istvan (EATLP member) in cooperation with Zsolt Szatmári


Fabrizio Amatucci (EATLP member)

Pietro Boria (EATLP member)

Andrea Carinci (EATLP member)

Alberto Comelli (EATLP member)

Franco Fichera (EATLP member) in cooperation with Maria Cecilia Fregni (EATLP member) and Valeria Mastroiacovo

Giuseppe Marino (EATLP member) in cooperation with Silvia Sut

Mario Miscali (EATLP member)

Claudio Sacchetto (EATLP member) in cooperation with Omar Salvini

Pietro Selicato (EATLP member)


Robert Attard (EATLP member)


Roland Brandsma (EATLP member)

Gerard Meussen (EATLP member) in cooperation with Hans Gribnau (EATLP member) and Diana van Hout


Nina Aguiar (EATLP member)

Gloria Teixeira (EATLP member) in cooperation with Miguel Amado, Marlene Teixeira Carvalho, Jorge Lopes de Sousa, João Marques, Tiago Oliveira and Abílio Rodrigues


Danil Vinnitskiy (EATLP member)


Dejan Popovic (EATLP member)


Carmez Ruiz Hidalgo (EATLP member) and Ana Pita Grandal (EATLP member) in cooperation with Maria Cruz Barreiro Carril

Yolanda Martinez (EATLP member)

Carlos Palao Taboada (EATLP member)

José Andrés Rozas Valdés (EATLP member)


Börje Leidhammar (EATLP member)

Eleonor Kristoffersson (EATLP member)

Roger Persson Osterman (EATLP member)


Funda Basaran (EATLP member)

Nihal Saban (EATLP member)


Danil Getmantsev (EATLP member)

United States

Henry Ordower (EATLP member) in cooperation with Leandra Lederman


The 2017 Academic Topic was “Peer Review Standard and Open Access”. Please click here to download the questionnaire.