Institutionen för handelsrätt

Ekonomihögskolan vid Lunds universitet

EANOVATE PhD Seminar Indirect Taxes


Academic research in indirect taxes is still under developed. This is in stark contrast to current policy trends: its revenue- raising potential and its economy-friendly structure, has resulted in growing attention being devoted to VAT/GST by both national governments, and international organisations.

A duty therefore falls upon the academic community to foster research in VAT/GST and other indirect taxes. Whilst there have been a growing number of academic initiatives focused on VAT/GST in recent years, there is still an opportunity gap for young researchers. The aim of this Seminar Series is to fill that gap by creating an opportunity for those researchers at an early stage of their career, to meet and exchange views on their research topic in an informal atmosphere.

The Annual PhD Seminars on Indirect tax, arranged by the European Academic Network of VAT Experts (EANOVATE), therefore aims to create a friendly and interactive platform where PhD candidates can meet other researchers in indirect taxes, and exchange experiences with their peers, as well as with senior academics working in this area. Our aim is to create a platform primarily for European researchers in VAT, carrying out legal or interdisciplinary research. However, we are open to participants from other regions of the world, or to those whose research focuses on indirect taxes other than VAT (e.g. in excises or customs duties).

Time, place and costs

Place: School of Economics and Management, Lund University in Lund, Sweden.

Time: 27 September 2017 at 9:00 to 16:30

Lund is located approximately 35 minutes with a train from Copenhagen Airport (CPH). Further information on logistic details to follow.

The seminar, and accommodation, will be free of charge. Participants should cover their own travel expenses. Under specific circumstances, it is possible to apply for a travel subsidy. Please indicate whether you will need to apply for a subsidy when applying for the seminar.


In order to have a lively and intense discussion of research projects, of the number of participants is limited to 15 PhD candidates. Of these, 6 candidates will be selected to briefly present their research, focusing on key research issues they have identified and which they would like to discuss. All participants are then welcome to actively participate in the debate. Should there be a high number of applicants, priority will be given to those applying for first time.

All candidates writing a thesis in VAT or other indirect taxes are welcome. Candidates are asked to send an application to Oskar Henkow,, by 7 July 2017 at the latest.

The application should contain the following information:

  • A CV with contact details, supervisors’ name and University connection; 

  • A brief (maximum 5 pages) description of the research project; 

  • Information on stage in which the candidate is in (when did you start and when are you scheduled to have your viva /public defence?);
  • Whether you would also like to do a presentation and have an in-depth discussion of your research project; and

  • Whether you intend to participate in the Academic Conference: The Present and Future VAT Treatment of the Financial Sector on 26 September 2017 at Copenhagen University (more information to follow)

You are welcome to participate in the seminar even if you have just started your PhD research and feel it is too early to discuss your research in depth. If the number of applicants wishing to presenting their research exceeds the available presentation spaces, selection will be at the discretion of organisers, based on relevant criteria, such as the stage of their research (those coming towards the end of their studies have a priority), and the topic of the research (if possible we will try to have presentations that can be grouped together based on, for example, the fact that they deal with the same theme or raise similar issues).

We are looking forward to seeing you in Lund!

Oskar Henkow (Associate Professor, Lund University), Ben Terra (Professor, Lund University), Joachim Englisch (Professor, Münster University), Rita de la Feria (Professor, Leeds University), Edoardo Traversa (Professor, Université Catholique de Louvain)


Tid: 27 september 2017 kl. 09.00-16.30

Plats: Holger Crafoords Ekonomicentrum, EC3:318