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ILS Lunch Seminar with Philippe van Gruisen and Almut Breuer

The monthly ILS Lunch seminars bring together colleagues and students from Leiden Law School, providing an informal setting to hear what researchers from other research programs and institutes are working on. On Thursday 8 November, a new edition of the ILS Lunch Seminars takes place. This month, Philippe van Gruisen and Almut Breuer will present their current research.

Philippe van Gruisen is an Assistant Professor of Economics at Leiden University. During this ILS Lunch Seminar, he will give a presentation on “The Effect of Treaty Revisions on EU Policy-Making”. Philippe’s research lies in the intersection of Economics, Politics, and legislative decision-making in the European Union. During his talk he will explain how institutional change affects political outcomes of the legislative process. The main focus will be on the Treaty of Lisbon (2009) and how the introduction of the Early Warning System (EWS) affects legislative decision-making in the Council specifically and in the EU more broadly. 

The second presentation will be given by Almut Breuer, Assistant Professor at the Institute of Tax Law and Economics, on “Taxpayers' Rights in a National, EU and International Law Context”. The world of taxation has been radically changing during the last couple of years. (International) tax avoidance schemes have become a hot issue in public debate and most countries are in the process of changing their laws to increase transparency and counter tax avoidance. But how do these new laws interfere with taxpayers’ rights and how should taxpayers’ rights look like in the future? In order to find an answer to these questions, Almut will compare the Dutch and the German approach to taxpayers’ rights, taking into consideration national legal (tax) principles, constitutional rights and double tax conventions. She will also dig into the approach of the Court of Justice of the EU towards taxpayers’ rights, basing her presentation on a couple of examples in order to illustrate some concrete taxpayers’ rights issues.

This ILS Lunch Seminar will take place on Thursday 8 November, 13:00 – 14:00 hrs (KOG B0.31). Lunch is provided at the monthly seminars and there is no need to register, just join! Please contact Daila Gigengack to sign up as a speaker at an ILS lunch seminar or for more information.

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