Maurice Lauré Prize
Ladies and Gentlemen,
Dear Friends and Colleagues,
I am extremely honored to have been invited to give the 2013 Maurice Lauré Prize during this IFA Congress. Before that I would like to thank Jean Claude Bouchard and the Jury of this Prize. Jean Claude, who could not attend the Congress this year, has been deeply involved since the beginning in the creation of the Maurice Lauré Prize and I think that most of those here who know Jean Claude will know what that means!
I have another good reason to be delighted by this task. Having worked in the VAT area for many years and received on this occasion the advice of Maurice Lauré himself on the best way to realize the European Single Market, giving this Prize in Copenhagen and to a Dane is quite amazing. Being a Frenchman married to a Danish woman I am proud to follow in this way the example of the Royal Family !
Now let me tell you why the work of Anders Strandet Jepsen has been chosen for this prize.
First, as many of you know quite well, even though VAT now applies in more than 165 countries, it is still a fairly new tax and theses on such a fundamental tax are still very rare.
Anders Strandet Jepsen has had the courage to launch such a project, choosing not only to write about VAT, but within VAT, selecting a very moot topic, leading the reader through the intricacies of the application of VAT to “European VAT and activities relating to securities”. Having been myself very active in the area of VAT on financial services, I know quite well how important and how difficult it is to make useful work in this area.
The work performed by Anders is just outstanding.
Not only is the case law thoroughly examined, the hesitations underlined, the contradictions highlighted, but throughout the reasoning is conducted with authority and high command.
Problems are raised, solutions are explained. It is indeed the work of an expert.
All those sound reasons led the jury to award the Maurice Lauré Prize to Anders Strandet Jepsen.
The jury expressed the clear opinion that Anders has a beautiful career in VAT ahead of him.
On behalf of Jean-Claude Bouchard (Chair of the MBC Jury)