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Ivan Lazarov

Ivan Lazarov LL.M.
Telephone:
+43 1 31336 6096
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Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

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Awards and Honors

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Expertise

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Activities

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Publications

Journal article

2019 Buriak, Svitlana, Lazarov, Ivan. 2019. Between State Aid and the Fundamental Freedoms: The Arm’S Length Principle and EU Law. Common Market Law Review. 56 (4), 905-948. (Details)
2018 Lazarov, Ivan. 2018. (Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1. Intertax, 46, (11), 873-884. (Details)
2017 Lazarov, Ivan. 2017. Deposit insurance in the EU: Repetitive failures and lessons from across the Atlantic. Common Market Law Review, 54, (6), 1749-1779. (Details)

Chapter in edited volume

2019 Lazarov, Ivan. 2019. The Compatibility of the EU Tax Haven “Blacklist” with the Fundamental Freedoms and the Charter. In: The External Tax Strategy of the EU in a Post-BEPS Environment, Hrsg. Adolfo Martín Jiménez, 25-50. Netherlands: IBFD. (Details)
2018 Lazarov, Ivan. 2018. The Relevance of the Fundamental Freedoms for Direct Taxation. In: Introduction to European Tax Law on Direct Taxation, Hrsg. Lang/Pistone/Schuch/Staringer, 61-103. Vienna: Linde. (Details)

Paper presented at an academic conference or symposium

2019 Lazarov, Ivan. 2019. Bulgaria: Controlled Foreign Company (‘CFC’) Legislation. Controlled Foreign Company Legislation, Vienna, Austria, 04.07-06.07. (Details)
  Lazarov, Ivan. 2019. Bulgaria: Interest, Beneficial Ownership, and Anti-Abuse [Decision No 8401/2018 of the Supreme Administrative Court]. Tax Treaty Case Law around the Globe, Vienna, Österreich, 23.05-24.05. (Details)
2018 Lazarov, Ivan. 2018. (Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1. International Forum on Challanges in the field of Taxation and Tax Law Facing EU Membership Candidates in the Process of Accession Negotiation, Sofia, Bulgaria, 17.05-17.05. (Details)
  Lazarov, Ivan, Govind, Sriram. 2018. Carpet-bombing Tax Avoidance in Europe: Examining the Validity of the ATAD under EU Law. Oxford University Centre for Business Taxation, Doctoral Conference 2018, Oxford, United Kingdom, 12.09-13.09. (Details)
2017 Lazarov, Ivan. 2017. GAAR - EU framework and implementation in Bulgaria. Academic conference: 'Application of EU law in Bulgaria between 2007 and 2017' Sofia, Bulgaria, 29.09-30.09. (Details)

Poster presented at an academic conference or symposium

2019 Lazarov, Ivan. 2019. Anti-Tax Abuse under EU law: the Internal Market Narrative. European Doctoral Seminar, Vienna, Austria, 15.02-18.02. (Details)
  Lazarov, Ivan. 2019. Anti-Tax Abuse under EU law: the Internal Market Narrative. EATLP 2019 Congress, Madrid, Spain, 06.06-08.06. (Details)

Unpublished lecture

2018 Miladinovic, Alexandra, Lazarov, Ivan, Lang, Michael. 2018. Structure of Double Tax Treaties – Their Application in Practice . CEE Summer School, Vienna, 16.07.18 (Details)

Projects

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