CFE Tax Advisers Europe awards the Albert J Rädler Medal 2017 for academic excellence

CFE Tax Advisers Europe has awarded the Albert J Rädler Medal 2017 to Ms Amanda Duque dos Santos of Ludwig-Maximilians-Universität, Munich, for her Master’s thesis titled ‘Transfer-Pricing Rules and State Aid.’ The Medal was awarded in Brussels by Frits Sobels, Adviser to the Executive Board of CFE Tax Advisers Europe at the occasion of the Forum 2018, CFE’s flagship international tax conference that took place on 19 April 2018.

The CFE Albert J Rädler Medal was launched in 2013 to encourage academic excellence among young tax students in the field of European taxation, and to recognise the outstanding contribution to the field of taxation of the late Professor Albert J Rädler.

Frits Sobels, on behalf of the CFE Academic Jury composed of Professors Michael Lang, Pasquale Pistone and Otmar Thoemmes, stated:

The jury has been impressed by the author’s analysis of State Aid Law as part of the EU legal framework and in particular the argument of how State Aid is placed within the context of the fundamental freedoms of the EU Treaty, in line with the approach pursued by Professor Wolfgang Schön. For good and convincing reasons, the author shines a critical light on the lack of separation between the criteria of “advantageous treatment” and “selectivity” in the EU Commission’s official communications on State Aid. The author reminds the EU Member States of their role and responsibility in creating a competitive tax environment that does not put the onus on the multinational enterprises that engage in cross-border activities within the EU.