Edoardo Traversa
SSH/DRT Faculté de droit et de criminologie (DRT)
SSH/DRT/BUDR Commission d'enseignement pour le droit (BUDR)
SSH/JURI Institut pour la recherche interdisciplinaire en sciences juridiques (JUR-I)
SSH/JURI/PJES Droit économique et social (PJES)
Professor of Tax Law and European Law
Dean of the Faculty of Law and Criminology since 2023
Visiting professor at KULeuven, WU Wien, Luxembourg, Oxford
Member of the EU VAT Expert Group and the High Council of Finance (Belgium)
Lawyer at the Brussels Bar (Arteo)
Full list of publications: https://dial.uclouvain.be or https://orcid.org/0000-0002-7394-5705
Unités d'enseignement pour 2024
| Libellé | Code |
|---|---|
| Droit fiscal | LDRHD2101 |
| Séminaire d'accompagnement du mémoire | LDROI2100 |
| Droit fiscal | LDROI2101 |
| European and International Tax Law | LDROP2081 |
| Taxe sur la valeur ajoutée | LDROP2084 |
| Current European topics | LEUSL2107 |
| Ondernemingsfiscaliteit en -boekhouding - Fiscalité et comptabilité de l¿entreprise | LFIRM2203 |
| Régulation des entreprises et développement durable | LFIRM2208 |
Research areas
European tax integration; international taxation;
fiscal and financial federalism; interaction between taxation and public policy;
environmental taxation.
Research networks:
EANOVAT- European Academic Network of VAT (www.eanovat.org)
European Association of Tax Law Professors (EATLP)
Global Tax Symposium
Euro-African Institute of Economic Law (INEADEC)
Significant publications
Abuse of Law in European Taxation (Springer, 2025)
Tax Nexus and Jurisdiction in International and European Tax Law (IBFD, 2022)
EU Industrial Policy in the Multipolar Economy (Edward Elgar, 2022)
Les grands arrêts de la jurisprudence fiscale : les principes généraux (Larcier, 2020
Value Added Tax – Belgian and European Law (2nd edition, Larcier, 2022)
Research Handbook in European Union Taxation Law (Edward Elgar, 2020
Corporate Residence and Mobility (IBFD, 2018
State Aid Law and Business Taxation (Springer, 2016)
Full list of publications (with full-text access) available at https://dial.uclouvain.be/Home/
List of publications (last 5 years)
Traversa, Edoardo ; Scherleitner, Moritz. Will It Be FINE-for-EU? A Proposal for a Mechanism Funding Pan-European Green Investment to Promote the EU (Still) Meeting Its Climate Goals. In: The Cambridge Yearbook of European Legal Studies, Vol. 1, no.1, p. 1-23 (2025). doi:https://doi.org/10.1017/cel.2024.6 .
Traversa, Edoardo ; Cannas, Francesco. Designing orthopaedic boots for a clay-footed giant: unconventional fixes for the international corporate tax system. In: eJournal of Tax Research, Vol. 22, no.1, p.41-94 (2024).
Traversa, Edoardo ; Scherleitner, Moritz. Involving the Corporate Sector in EU Financing: A Two-Tier Model for a Corporate Income Tax-Based Own Resource. In: European Law Review, Vol. 2, no. 1 (2024) (2024).
Dourado, Ana Paula ; Traversa, Edoardo ; Pirlot, Alice. Legitimacy and validity of tax law in an international context. In: Intertax : international tax review, Vol. 52, no.3, p. 14 (2024).
Krug, Pierre-Louis ; Traversa, Edoardo. Repenser le devoir de diligence de l’administration fiscale. In: Revue générale du contentieux fiscal, Vol. 2024, no.4/5, p. 335-350 (2024).
Traversa, Edoardo ; Zeyen, Gaetan. Belgium : Determination of the seat of effective management . In: Kofler, G., Lang, M. et alii (eds.), Tax Treaty Case Law around the Globe 2023, Linde Verlag: Wien, 2024, p. 360. 9783714303933.
Traversa, Edoardo ; Zeyen, Gaetan. Belgium : Does an annual tax on collective investment undertakings fall within the scope of A rticle 2?. In: Kofler, G., Lang, M. et alii (eds.),, Tax Treaty Case Law around the Globe 2023, Linde Verlag: Wien, 2024, p. 360. 9783714303933.
Traversa, Edoardo ; Ceci, Emanuele. Delimiting the margin of maneuver of tax administrations in fighting VAT fraud. In: Kofler G., Lang, M., et alii, CJEU - Recent Developments in Value Added Tax 2022, Linde Verlag: Wien, 2024, p. 376. 9783714303926.
Traversa, Edoardo. Preventing double taxation in the European Union: let’s make it a matter of practice, rather than of principle. In: F. Debelva (ed.), Liber Amicorum Luc De Broe, Wolters Kluwer: Mechelen, 2024, p. 575-588. 978-94-03-03377-8.
Traversa, Edoardo. EL INSTRUMENTO DE RECUPERACIÓN NEXT GENERATION EU Y SU INCIDENCIA SOBRE EL PRESUPUESTO Y LOS RECURSOS PROPIOS DE LA UNIÓN EUROPEA (Documentos de Trabajo del Instituto de Estudios Fiscales; 2/2024), 2024. 123-136 p.
Traversa, Edoardo. Tribute to Frans Vanistendael:a personal journey through his writings. In: Studi Tributari europei, Vol. 12, no.1, p. III-1 (2022).
Traversa, Edoardo ; Lamensch, Marie ; Masseglia Miszczyszyn, Elena. Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination. In: Yan Xu (dir.), VAT in the Digital Era : Unilateral and Multilateral Options for Reform, Oxford University Press, 2023, p. 400. 9780198888307.
Traversa, Edoardo ; Chauveaux, Émilie. Familia, edad y (para)fiscalidad en Bélgica, Francia y Suecia. In: Cubero Truyo, Antonio. Director / Mories Jiménez, María Teresa. Director, La edad como elemento determinante de la aplicación de beneficios fiscales. Un estudio de Derecho Comparado, Aranzadi, 2023, p. 512. 9788411633666 (Soumis).
Traversa, Edoardo ; Pascucci, Fabrizio. L’émergence d’un ordre fiscal commun et le droit européen. In: sous la direction de Sophie Lambert-Wiber, Les nouvelles normativités fiscales extra-étatiques (Collection Droit et économie), Bruylant Edition, 2023, p. 274. 978-2-8027-7270-5.
Traversa, Edoardo ; Masseglia Miszczyszyn, Elena. The Harmonization of Indirect Taxes. In: Alicia Hinarejos, Robert Schütze, EU Fiscal Federalism : Past, Present, Future, Oxford University Press, 2023, p. 320. 9780198833284.
Traversa, Edoardo ; Arteel, Michelle. De 2021-OESO-overeenkomst over Pijlers 1 en 2 en de implementatie van een minimumbelasting binnen de Europese Unie: eerste indrukken. In: Tijdschrift voor Fiscaal Recht, Vol. 614, no.1, p. 66 (2022).
Bernard, Nicolas ; Traversa, Edoardo. De bouw van sociale woningen door de privésector. De onvermoede hefbomen van het Brussels Gewest inzake btw. In: Brussels Studies, Vol. , no.164, p. (2022). doi:10.4000/brussels.5892.
Bernard, Nicolas ; Traversa, Edoardo. Faire construire les logements sociaux par le secteur privé : les leviers (insoupçonnés) de la Région bruxelloise en matière de TVA. In: Brussels Studies, no. 164 (2022).
Bernard, Nicolas ; Traversa, Edoardo. Having the private sector build social housing. The unsuspected levers of the Brussels Region in terms of VAT. In: Brussels Studies, Vol. , no.164, p. (2022). doi:10.4000/brussels.5890.
Traversa, Edoardo. Tax Development in Africa: Three Beacons on the Path to Recovery. In: Intertax : international tax review, Vol. 50, no.2, p. 223 (2022) (Soumis).
Traversa, Edoardo ; Zeyen, Gaëtan. Belgium : recent and pending ECJ cases. In: Lang, M. et alii (ed.), CJEU - Recent developments in direct taxation 2021, 2022. 9783709412619.
Traversa, Edoardo. Financing the protection of cultural heritage in the European Union : the legal framewok for tax and non-tax instruments. In: del Federico et alii (ed.), Taxation and Cultural heritage, IBFD: Amsterdam, 2022, p. 67-87. 9789087227449.
Traversa, Edoardo ; Sabbadini, Pierre-Marie. Industrial policy and EU state aid rules. In: Defraigne, J.-C., Wouters, J., Traversa, E. & Zurstrassen, D., EU Industrial Policy in the Multipolar Economy, 2022. 9781800372627.
Traversa, Edoardo ; Defraigne, Jean-Christophe ; Wouters, Jan ; Zurstrassen, Dimitri. Introduction to EU Industrial Policy in the Multipolar Economy: past lessons, current challenges and future scenarios. In: Defraigne, Jean-Christophe ; Wouters, Jan ; Traversa, Edoardo ; Zurstrassen, Dimitri (Eds.), EU Industrial Policy in the Multipolar Economy, 2022. 9781800372627.
Traversa, Edoardo ; Lotito Fedele, Stefania. La riforma delle risorse proprie e la possibile introduzione di un tributo europeo. In: Mauro Campus, Stefano Dorigo, Veronica Federico, Nicole Lazzerini (eds), Pago, dunque sono (cittadino europeo), Firenze University Press, 2022, p. 190. 978-88-5518-590-5. doi:10.36253/978-88-5518-591-2.
Traversa, Edoardo. Sport et fiscalité: les législateurs nationaux mis hors jeu, il est temps d'appeler l'arbitre européen. In: Liber amicorum Bernard Peeters, KnopsPublishing, 2022. 9789460355523.
Traversa, Edoardo. The Reform of EU Own Resources from a Tax Nexus Perspective: Which Fiscal Federalism for the European Union?. In: Traversa, E., Tax nexus and jurisdiction in International and European Law, 2022, p. 446. 9781800372627.
Traversa, Edoardo. Vers un impôt européen : les enjeux juridiques d’une lente, improbable et nécessaire évolution. In: Strowel, Alain ; Minne, Grégory, Liber Amicorum Denis Philippe, Larcier: Bruxelles, 2022, p. 1522. 9782807932517.
De Munck, Jean ; Aujoulat, Isabelle ; Capelle, Véronique ; Demoulin, Jean-Baptiste ; Deville, Yves ; Geerts, Maxime ; Montedoro, Calogero ; Pigeon, Eva ; Raucent, Benoît ; Thirion, Benoît ; Traversa, Edoardo. Rebondir. enjeux et défis de l'épidémie Covid-19 à l'UCLouvain (), 2022. 67 p.
Traversa, Edoardo ; Maitrot de la Motte, Alexandre. Droit fiscal européen (chronique 2020-2021). In: Journal de droit européen, Vol. 2020, no.280, p. 291-301 (2021).
Traversa, Edoardo. EU and International Income Tax Coordination After the Pandemics: It Is Time to Take It Personal. In: Intertax : international tax review, Vol. 49, no.5, p. 388-391 (2021).
Traversa, Edoardo ; Dourado, Ana Paula ; Pirlot, Alice. Environmental Tax: International Tax Coordination &Global Environmental Challenges. In: Intertax : international tax review, Vol. 49, no.11, p. 866-870 (2021).
Traversa, Edoardo ; Degee, Jean-Michel. Exonération de précompte mobilier sur les dividendes « mère-fille » et disposition anti-abus. État des lieux en droit fiscal belge. In: Journal de Droit Fiscal, Vol. 1-2, no.1-2, p. 5-43 (2021).
Traversa, Edoardo ; Cannas, Francesco. Fiscalité internationale et numérisation de l’économie : enjeux et évolutions récentes. In: Annales de Droit, Vol. 83, no.2, p. 281-300 (2021).
Traversa, Edoardo ; Pascucci, Fabrizio. L'Accord sur le taux d'imposition minimum des multinationales et la taxation des entreprises numériques : une étape ultérieure vers la constitution d’un ordre fiscal international autonome. In: Annuaire Français de Droit International, Vol. 1, no.1, p. 18 (2021).
Kokott, Juliane ; Miller, Robin ; Pistone, Pasquale. La protection internationale des droits des contribuables. Le projet de l’association de droit international sur le droit fiscal international – phase 1. In: Revue de droit international et de droit comparé, Vol. 2021, no.2, p. 157-208 (2021).
Traversa, Edoardo ; Timmermans, Benoit. Value-Added Tax (VAT) and Sustainability in the European Union: A Radical Proposal. In: Intertax : international tax review, Vol. 49, no. 11, p. 871-884 (2021).
Traversa, Edoardo ; Bourgeois, Marc. Structure générale du système d'imposition des revenus. In: Navez, Edouard-Jean, La fiscalité des revenus en pratique (Cahier de fiscalité pratique), Larcier: Bruxelles, 2021. 2807926479.
Traversa, Edoardo. The long and winding road towards a tax-financed EU budget – constraints and design proposals from a legal prospective. In: Kube/Reimer (ed), Solid Financing of the EU (Heidelberger Beiträge zum Finanz- und Steuerrecht; 16), Lehmanns media: Berlin, 2021, p. 55-72. 978-3-96543-281-9. doi:10.11588/hfst.2021.16.
Traversa, Edoardo ; Maitrot de la Motte, Alexandre. Droit fiscal européen (chronique mars 2019-mars 2020). In: Journal de droit européen, Vol. 28, no.270, p. 277-286 (2020).
Traversa, Edoardo ; Kleczewski, Anne-Grace. La location d’un logement via Airbnb ou plateformes similaires : aspects fiscaux. In: Jurim Pratique : revue pratique de l'immobilier, Vol. 2020, no. 3, p. 51-66.
Traversa, Edoardo ; Bizioli, Gianluigi. Solidarity in the European Union in the Time of COVID-19: Paving the Way for a Genuine EU Tax?. In: Intertax : international tax review, Vol. 48, no.8/9, p. 743-753 (2020).
Traversa, Edoardo. The Tax Implications of Global Warming: Preparing for a Change of Climate. In: Intertax : international tax review, Vol. 48, no.5, p. 468-469 (2020).
Traversa, Edoardo ; Van de Velden, Kim. Belgium : recent and pending ECJ cases. In: Lang, M. et alii (ed.), CJEU - Recent developments in direct taxation 2019 (Series on International Taxation; 119), Linde: Vienna, 2020, p. 51-71. 978-3-7073-4234-5.
Traversa, Edoardo ; Zeyen, Gaëtan. Tax Treatment of a Lump Sum Payment for the Exploitation of the Image Rights of a Professional Football Player under the Belgium–Croatia DTC. In: Lang, Tax Treaty Case Law around the Globe 2019 (Series on International Tax Law; 121), Linde Verlag: Wien, 2020, p. 440. 9783707342550.
Traversa, Edoardo ; Zeyen, Gaëtan. Tax Treatment of the Pension of a Retired School Teacher and the Social Security Benefits for Work Incapacity under the Belgium-Netherlands DTC. In: Michael Lang, Alexander Rust, Jeffrey owens, et al., Tax Treaty Case Law around the Globe 2019 (Series on International Tax Law; 121), Linde Verlag: Wien, 2020, p. 440. 9783707342550.
Traversa, Edoardo. Territoriality, abuse and coherence . In: Panayi/Haslehner/Traversa (ed.), Research Handbook on European Taxation Law (Research Handbooks in European Law series ), Edward Elgar, 2020, pp. 75-93. 9781788110839 .
Lamensch, Marie ; Masseglia Miszczyszyn, Elena ; Traversa, Edoardo. “Retail digital platforms in EU-China trade”, Documentos de Trabajo. Serie Política de la Competencia y Regulación, 2020.