PD Dr Caroline Heber MTax (Sydney) has been awarded the 2021 Wolfgang Gassner Academic Prize (the main prize category) for her postdoctoral thesis “Enhanced Cooperation and European Taxation”, which she completed at the MPI for Tax Law and Public Finance.

The postdoctoral thesis deals with enhanced cooperation and European taxation, and focuses on key issues in tax law and European law. In particular, Caroline Heber explores the extent to which deepened integration between individual Member States grants the law of enhanced cooperation a privileged status – above the level of Member State legislation, if not quite at the level of generally binding directives and regulations. Such a privileged status particularly influences the admissibility of protecting successful harmonisation between participating Member States.

The paper will be published in June 2021 by Oxford University Press as part of the series Oxford Studies in European Law. It will appear under the title Enhanced Cooperation and European Tax Law.

May 2021