Marie Lamensch awarded prestigious 2015 Maurice Lauré Prize (International Fiscal Association)

Prof. Dr. Marie Lamensch (EEG cluster) was awarded the prestigious 2015 Maurice Lauré Prize (International Fiscal Association) for her doctoral dissertation entitled "“European Value-Added Tax in the Digital Era: a Critical Analysis and Proposals for Reform", which she defended at the IES/VUB in July 2014.

In this research, Marie assessed the practical feasibility of existing EU VAT provisions on “electronically supplied services” and tested their compliance with the widely acknowledged OECD "Ottawa Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. As this analysis reveals major flaws in both EU VAT legislation and the underlying OECD benchmark, Marie formulated innovative and practical proposals on possible technology based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.

Marie will formally receive her prize at the opening ceremony of the annual International Fiscal Association Congress which will take place from 30 August until 3 September in Basel (Switzerland).