Maurice Lauré Prize

Winner 2023
Annika Streicher (Austria) - Cross-border juridical VAT double taxation in the framework of European law


IFA has instituted a Prize in order to encourage scientific work on international indirect taxation. The Prize is named in honour of Maurice Lauré, who was instrumental in the first implementation of the Value Added Tax system, now applied in more than 160 jurisdictions.

Subject: International indirect fiscal law, comparative indirect tax law, or local indirect tax law having an important relation with fiscal law in foreign jurisdictions.

Language: English, French and German. English preferred.

Open to: participants under 40 years of age on the 31 of July of the year in which the Prize is awarded, whether they are members of the Association or not.


  • Submission of a presentation letter on the topic;
  • Submission of a resume including the date of birth;
  • Upon submission, candidates need additionally to prepare an article on the topic in English with a maximum of 10.000 words.

Prize: Euro 5.000, plus a medal and an invitation to attend the IFA 2024 Congress in Cape Town, exempted from the payment of the Congress registration fee, during which the Prize is awarded. 

Submission deadline: 30 May 2024. Papers entered for the Prize for a given year should be submitted as a soft copy (PDF) by e-mail to [email protected] before the date of 30 May. 

Jury of the Maurice Lauré Prize

The Jury consists of five members, who are appointed by the Executive Committee from amongst the IFA membership upon recommendation by the Permanent Scientific Committee.


Jean-Claude Bouchard (France)


Markus Achatz (Austria)
Andrea Parolini (Italy)
Satya Poddar (India)
Philip Robinson (Switzerland)

Please contact the IFA General Secretariat for further details at [email protected].

Previous winners of the Prize



Winner Julia Kamps - Germany

Kreditgewährung im europäischen Mehrwert steuersystem. Eine interdisziplinäre Auseinandersetzung mit der geltenden Mehrwertsteuer befreiung und etwaigen Reformoptionen


Winner Giorgio Beretta - Italy

European VAT and the Sharing Economy


Winner Karoline Spies - Austria

Permanent Establishments and Value Added Tax


Winner Thomas Bieber - Austria Der Einfuhrumsatz - Die umsatzsteuerliche Behandlung der Einfuhr von Gegenständen aus Drittländern in die EU unter besonderer Berücksichtigung der österreichischen Einfuhrregelungen des UStG 1994


Winner Jasmin Kollman - Austria Taxable Supplies and their Consideration in European VAT
General Theory and Selected Issues of the Digital Economy - A Need for a New Set of Rules?


Winner Marta Papis-Almansa - Sweden Insurance in European VAT: Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems.
  Honourable mention Alice Pirlot - Belgium Environmental cross-border taxation from an international (trade) law perspective: Bringing coherence to the legal chaos.


Winner Thomas Wiesch - Germany Die umsatzsteuerlich Behandlung der öffentlichen Hand (The VAT treatment of public bodies).


Winner Marie Lamensch - Belgium European value-added-tax in the digital area: A critical analysis and proposals for reform.
  Honourable mention Charlène Adline Herbain - France VAT neutrality.


Winner Sebastian Pfeiffer - Austria VAT grouping from a European perspective.
  Honourable mention Caroline Heber - Germany Gesellschaften und ihre Gesellschafter in der Umsatzsteuer. Ein europäischer Lösungsansatz.


Winner Anders Strandet Jepsen - Denmark European VAT and activities relating to securities.


Winner Thomas Ecker - Austria A VAT/GST Model Convention.


Winner Eva Oertel - Germany Die mehrwertsteuerrechtliche Behandlung des Cross-border-leasing im EU-Binnenmarkt. Eine vergleichende Analyse des deutschen, englischen und französischen Rechts.

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