PhD student: Mrs A.M. Vandekerkhove

Promotor: L. De Broe

Duration: 1/10/2022 - 30/9/2026

Abstract:

Domestic tax law of the Member States of the European Union is influenced by both European supranational - law and international law. Due to a changed focus at the European level, recent (draft) tax Directives often entail obligations that cannot be reconciled with commitments that Member States made under International law. It is unclear whether European law should prevail when a conflict arises, or whether the conflict should be assessed from an International law perspective. This dispute leads back to the relationship between European law and International law, which is heavily discussed. The lack of consensus regarding the hierarchy of the applicable rules, leaves Member States to settle the remaining conflicts at the domestic level. Domestic legislators are confronted with transposing tax Directives entailing provisions that are incompatible with (prior) commitments grounded in International law; domestic judges will have to deal with infringements of international treaties based on compliance with European law (or vice versa). In this research project, the issue of conflicting norms will be assessed from both the European and international law perspective. The context of issues that cannot be resolved at this level, will be clarified. It will be analyzed how remaining conflicts are settled at the domestic level; taking i.a. the impact of constitutional provisions into account.