20012020

Research output per year

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Research Output

2020

EU fiscal state aid rules and COVID-19: Will one survive the other?

Luja, R., Aug 2020, In : Ec Tax Review. 29, 4, p. 147-157

Research output: Contribution to journalArticleAcademic

Fiscale staatssteun

Luja, R. & Korving, J., Jan 2020, Deventer: Wolters Kluwer. 81 p. (Fiscaal Actueel; No. 29).

Research output: Book/ReportBookProfessional

Foreign tax treatment and ‘State Aid’ scrutiny: the next step in protecting the EU’s internal market?

Luja, R., 9 Jul 2020

Research output: Non-textual formWeb publication/siteAcademic

Hungary v Commission (C-456/18P)

Luja, R., Aug 2020, In : Highlights & Insights on European Taxation. 8, 343.(H&I 2020/343; 15/07/20, ECLI ID: ECLI:EU:T:2020:338).

Research output: Contribution to journalCase noteProfessional

Ireland and Apple v Commission (T-778/16 and T-892/16)

Luja, R., Aug 2020, In : Highlights & Insights on European Taxation. 8, 298.(H&I 2020/298; 4/06/20, Case number: JCDI:ADS207965:1).

Research output: Contribution to journalCase noteProfessional

Nelson Antunes da Cunha (Recovery of state aid) (C-627/18)

Luja, R., Jul 2020, In : Highlights & Insights on European Taxation. 7, 291.(H&I 2020/291; 30/04/20, ECLI ID: ECLI:EU:C:2020:321).

Research output: Contribution to journalCase noteProfessional

The tax dimension of EU trade and investment agreements: Conflicting perspectives

Luja, R., Jan 2020, Research handbook on European Union taxation law. Panayi, C., Haslehner, W. & Traversa, E. (eds.). Cheltenham/Northampton: Edward Elgar Publishing, p. 592-610 (Research handbooks in European law).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2019

Bent u alweer in een Europese stemming?

Luja, R., 2 May 2019, In : Weekblad voor Fiscaal Recht. 7285, p. 514-515 2019/85.

Research output: Contribution to journalComment/Letter to the editorProfessional

Compensation for damage resulting from the withdrawal of tax incentives no state aid (European Food and Others (Micula) / Commission, T-624/15, T-694/15, T-704/15)

Luja, R., 2019, In : Highlights & Insights on European Taxation. H&I 2019/256.(CCompensation for damage resulting from the withdrawal of tax incentives no state aid (European Food and Others (Micula) / Commission, T-624/15, T-694/15, T-704/15); 18/06/19).

Research output: Contribution to journalCase noteProfessional

Fictional interest payments and abuse of European Tax Law: new state aid challenges?

Luja, R., 12 Mar 2019

Research output: Non-textual formWeb publication/siteAcademic

No state aid. No economic advantage. General Court annuls decision (The Netherlands and Starbucks v Commission)

Luja, R., Dec 2019, In : Highlights & Insights on European Taxation. p. 146-148 H&I 2019/355.(H&I 2019/355; 24/09/19, ECLI ID: ECLI:EU:T:2019:669).

Research output: Contribution to journalCase noteProfessional

Ouder, kind en gedetineerde partner

Luja, R., 2019, Alma Mater: Bundel ter gelegenheid van het afscheid van dr. Ria Wolleswinkel aan de Universiteit Maastricht. Claessen, J., Coomans, F. & De Vocht, D. (eds.). Wolf Legal Publishers, 2 p.

Research output: Chapter in Book/Report/Conference proceedingChapterPopular

Rulings, royalty’s en staatssteun: een eerste tussenstand

Luja, R., 12 Mar 2019, In : Weekblad voor Fiscaal Recht. 7278, p. 283-288 2019/49.

Research output: Contribution to journalArticleAcademic

T-207/10 Deutsche Telekom. State aid. Decision of partial non-recovery in relation to Spanish Goodwill upheld

Luja, R., 2019, In : Highlights & Insights on European Taxation. p. 21 H&I 2019/4.(State aid. Decision of partial non-recovery in relation to Spanish Goodwill upheld (Deutsche Telekom/Commission); 15/11/18, ECLI ID: ECLI:EU:T:2018:786).

Research output: Contribution to journalCase noteProfessional

T-219/10 RENV World Duty Free. Spanish amortization scheme for goodwill related to foreign takeovers unlawful aid

Luja, R., 2019, In : Highlights & Insights on European Taxation. p. 37-38 H&I 2019/2.(Spanish amortization scheme for goodwill related to foreign takeovers unlawful aid (World Duty Free Group/Commissie); 15/11/18, ECLI ID: ECLI:EU:T:2018:784).

Research output: Contribution to journalCase noteProfessional

T-399/11 RENV Banco Santander. Spanish amortization scheme for goodwill related to foreign takeovers unlawful aid

Luja, R., 2019, In : Highlights & Insights on European Taxation. p. 16-17 H&I 2019/3.(Spanish amortization scheme for goodwill related to foreign takeovers unlawful aid (Banco Santander et Santusa/Commission); 15/11/18, ECLI ID: ECLI:EU:T:2018:787).

Research output: Contribution to journalCase noteProfessional

Tax ruling results in unlawful advantage. General Court upholds recovery decision (Luxembourg and FIAT v Commission)

Luja, R., Dec 2019, In : Highlights & Insights on European Taxation. p. 196-197 H&I 2019/356.(H&I 2019/356; 14/09/19, ECLI ID: ECLI:EU:T:2019:670).

Research output: Contribution to journalCase noteProfessional

The slippery slope of QMV in tax matters

Luja, R., 16 Jul 2019, In : Maastricht Journal of European and Comparative Law. 26, 3

Research output: Contribution to journalEditorialAcademic

2018

EU State Aid Restrictions to Preferential Tax Treatment: Size-Neutral Tax Incentives and Enforcement of General Anti Avoidance Rules

Luja, R., 2018, Heidelberger Beiträge zum Finanz- und Steuerrecht: Größenneutralität im Recht der Unternehmensbesteuerung . Kube, H. & Reimer, E. (eds.). Heidelberg: Institute für Finanz- und Steuerrecht, Universität Heidelberg, Vol. 7. p. 91-102

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Judgment of the Court of Justice in the case Andres (Heitkamp BauHolding) on the German ’Sanierungsklausel’. The European Commission and the General Court failed to define a correct reference framework

Luja, R., 2018, 2 p.. No. H&I 2018/351, No. ECLI:EU:C:2018:505, Jun 28, 2018. (Highlights & Insights on European Taxation; No. 351, Vol. 2018).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Lowell Financial Services. State aid. German Sanierungsklausel. No correct reference framework

Luja, R., 2018, 1 p.. No. H&I 2018/250, No. C-219/16P, Jun 28, 2018. (Highlights & Insights on European Taxation; No. 350, Vol. 2018).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Taxation, State Aid and Distortions of Competition: General Report Topic II - FIDE Conference 2018

Luja, R., 23 May 2018, Coimbra: Almedina. 44 p. (XXVIII FIDE Congress - Volume II).

Research output: Book/ReportReportAcademic

Open Access

ZPT. Investment aid covering assets also used for export not necessarily excluded from the de minimis exemption

Luja, R., 2018, 1 p.. No. H&I 2018/135, No. ECLI:EU:C:2018:126, Feb 28, 2018. (Highlights & Insights in European Taxation ; No. 135, Vol. 2018).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

2017

Commission v Aer Lingus and Commission v Ryanair

Luja, R., 2017, No. H&I 2017/52, No. joined cases C-164/15 P and C-165/15 P, Dec 21, 2016. (Highlights & Insights in European Taxation ; No. 52, Vol. 2017).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Commission v Frucona Košice

Luja, R., 2017, No. H&I 2017/375, No. C-300/16 P, Sep 20, 2017. (Highlights & Insights in European Taxation ; No. 375, Vol. 2017).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Commission v World Duty Free Group and Commission v Banco Santander SA and Santusa Holding SL

Luja, R., 2017, No. H&I 2017/50, No. C-20/15 P and C-21/15 P, Dec 21, 2016. (Highlights & Insights in European Taxation ; No. 50, Vol. 2017).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Congregación de Escuelas Pías Provincia Betania

Luja, R., 2017, No. H&I 2017/260, No. C-74/16, Jun 27, 2017. (Highlights & Insights in European Taxation ; No. 260, Vol. 2017).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

De Mededeling staatssteun 2016: een momentopname door de Europese Commissie

Luja, R., May 2017, In : Algemeen Fiscaal Tijdschrift. 2017, 4-5, p. 6-13

Research output: Contribution to journalArticleProfessional

Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach

Luja, R., 2017, Taxation and Development - A Comparative Study. Brown, K. (ed.). Cham: Springer, p. 225-237 (Ius Comparatum - Global Studies in Comparative Law; No. 21).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Het wetsvoorstel Terugvordering staatssteun: het wordt navorderen en naheffen

Luja, R., 2017, In : Weekblad voor Fiscaal Recht. 7203, p. 1000-1002

Research output: Contribution to journalArticleAcademicpeer-review

Leidt de afschaffing van dividendbelasting tot het paradijs?

Luja, R., 7 Nov 2017

Research output: Non-textual formWeb publication/siteProfessional

State aid recovery & investor protection for non-EU taxpayers: How back taxes might lead to an inequitable treat…

Luja, R., 2017, EU law and the building of global supranational tax law: EU BEPS and state aid. Weber, D. (ed.). Amsterdam: IBFD, p. 177-200 (GREIT Conference Series; No. 10).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Tax incentives, harmful tax competition and state aid considerations in the EU

Luja, R., Jan 2017, Tax incentives for the creative industries. Hemels, S. & Goto, K. (eds.). Singapore: Springer, p. 65-84

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2016

(On)zekerheid vooraf: Hoe het vermijden van de fiscale rechter kan leiden tot staatssteun

Luja, R., Dec 2016, In : Trema : tijdschrift voor de rechterlijke macht. 2016, 10, p. 355-360

Research output: Contribution to journalArticleProfessional

Clarifying the scope of selectivity: how to (Auto)grill a Commission decision on fiscal State aid?

Luja, R., 23 Dec 2016

Research output: Non-textual formWeb publication/siteProfessional

Do State Aid Rules Still Allow European Union Member States to Claim Fiscal Sovereignty?

Luja, R., 2016, In : Ec Tax Review. 2016, 5/6, p. 312-324

Research output: Contribution to journalArticleAcademic

EU state aid control: balancing tax benefits and fair competition in the pursuit of an internal market

Luja, R., 2016, Comparative fiscal federalism. Avi-Yonah, R. & Lang, M. (eds.). 2 ed. Alphen aan den Rijn: Wolters Kluwer, p. 83-101 (Eucotax series).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Frucona Kosice

Luja, R., 2016, 2 p.. No. T-103/14, Mar 16, 2016. (Highlights & Insights on European Taxation; No. 5, pp. 145-146, Vol. 2016).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

GFKL Financial Services

Luja, R., 2016, 1 p.. No. T-620/11, Feb 04, 2016. (Highlights & Insights on European Taxation; No. 5, pp. 189-190, Vol. 2016).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Heitkamp Bauholding

Luja, R., 2016, 2 p.. No. T-287/11, Feb 04, 2106. (Highlights & Insights on European Taxation; No. 5, pp. 166-167, Vol. 2016).

Research output: Case note: moved to Contribution to journal; case noteCase noteProfessional

Het conceptwetsvoorstel Terugvordering staatssteun: navorderen, naheffen of niets doen?

Luja, R., 2016, In : Weekblad voor Fiscaal Recht. 2016, 7158, 171.

Research output: Contribution to journalArticleAcademic

International taxation and tax rulings: policy issues at challenging times: Part III: EU state aid law and national tax rulings: 2015-2016 update

Vella, J., Van de Velde, E. & Luja, R., 2016, Brussels: Publications Office of the European Union. 15 p. (EP Directorate-General for Internal Policies; No. IP/A/TAXE/2016-08).

Research output: Book/ReportReportProfessional

Just A Notion of Aid: How (Not) to Create A Fiscal State Aid Doctrine

Luja, R., 2016, In : Intertax. 2016, 11, p. 788-790

Research output: Contribution to journalArticleProfessional

Mijmeringen over de opleiding van fiscalisten: is er een Maastrichtse aanpak?

Luja, R., 2016, De internationalisering van het belastingrecht - The Internationalization of Tax Law: Bundel ter Gelegenheid van het 25-Jarig bestaan van de Opleiding Fiscaal Recht aan de Universiteit Maastricht. Arts, J., Jansen, B. & Korving, J. (eds.). Maastricht: Shaker Publishing, p. 115-120

Research output: Chapter in Book/Report/Conference proceedingChapterPopular

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Over het nut van een telefoonboek en een Appletje voor de dorst…

Luja, R., 2016, In : Weekblad voor Fiscaal Recht. 2016, 7163, 197.

Research output: Contribution to journalArticleProfessional

State aid benchmarking and tax rulings: Can we keep it simple?

Luja, R., 2016, State aid law and business taxation. Schön, W., Richelle, I. & Traversa, E. (eds.). Berlin Heidelberg: Springer, p. 111-132 (Max Planck Institute Studies In Tax Law and Public Finance; No. 6).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

What the U.S. seems to be missing on the EU ruling investigations

Luja, R., 2016, In : Tax Notes International Weekly News. 81, 4, p. 359-360

Research output: Contribution to journalArticleProfessional

2015

Could I please get a fiat for the price of my Frappuccino?

Luja, R., 27 Oct 2015

Research output: Non-textual formWeb publication/siteProfessional

EU report

Luja, R. H. C., 1 Jan 2015, Tax incentives on Research and Development (R&D). IFA (ed.). The Hague: IFA / SdU Uitgevers, p. 57-77 (IFA Cahiers; No. 100A).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional