Edoardo Traversa
SSH/DRT Faculty of Law and Criminology (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)
Degrees
| Year | Label | School |
|---|---|---|
| 1999 | Candidat en Droit | Facultés Universitaires Saint-Louis (Belgique) |
| 2002 | Licencié en droit | Université catholique de Louvain (Belgique) |
| 2003 | Grundkenntnisse im Deutschen Recht | Humboldt Universität zu Berlin (Allemagne) |
| 2007 | Docteur en droit | Université catholique de Louvain (Belgique) |
| 2007 | Dottorato di ricerca in diritto tributario europeo | Università degli Studi di Bologna (Italie) |
Learning units for 2024
| Label | Code |
|---|---|
| Tax Law | LDRHD2101 |
| Thesis support seminar | LDROI2100 |
| Tax law and Accountancy law | LDROI2101 |
| European and International Tax Law | LDROP2081 |
| Value added tax | LDROP2084 |
| Current European topics | LEUSL2107 |
| Business taxation and accounting | LFIRM2203 |
| Business regulation and sustainable development | LFIRM2208 |
List of publications (last 5 years)
Full list of publications (with full-text ) available on https://dial.uclouvain.be/Home/
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.