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Lund University School of Economics and Management

The Maurice Lauré Prize to researcher at Department of Business Law

Published: 2017-06-13

Dr. Papis-Almansa, researcher in Business Law at LUSEM, was recently awarded the Maurice Lauré Prize 2017 for her work entitled "Insurance in European VAT: Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems”.

The thesis

The book is Papis-Almansa's thesis from 2016 and addresses the legal challenges inherent in the application of VAT to insurance, both from a system design perspective and from the perspective of the interpretation of existing rules in order to discuss the issue of the current and preferred legal treatment of insurance in European VAT. The study examines the functions of insurance, the legal nature of the insurance contract and the legal context in which insurance operates. It provides an in-depth analysis of how the existing rules on VAT should be applied to insurance transactions. 

The study also seeks to enhance our understanding of how insurance is treated in the legislation of the modern VAT systems of New Zealand and Australia. The exemption model is compared with two full-taxation models for general insurance. The analysis demonstrates that in the light of the legal character of VAT and the coherence of the European VAT system, the introduction of full taxation of general insurance constitutes a valid system design recommendation for the European Union.

Prize awarded during an international conference

Since Marta received the Maurice Lauré Prize she also got invited to the 71st Congress of the International Fiscal Association (IFA) in Rio de Janeiro. During the congress, which will run from 27 August - 1 September 2017, the Prize will be awarded during the Opening Ceremony 27 August. The Prize consists of a medal, a certificate and an amount of Euro 5,000. Probably this is the first time someone from a Swedish university receives the prize.

At the IFA conference in Rio there will be about 2,000 tax experts present and the themes of the year will be Assesing beps: Origins, standards and responses and The future of transfer pricing.