{"id":870,"date":"2020-05-12T13:04:44","date_gmt":"2020-05-12T13:04:44","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fr\/news\/fatima-chaouche-awarded-rolf-tarrach-prize-2020\/"},"modified":"2020-05-12T13:04:44","modified_gmt":"2020-05-12T13:04:44","slug":"fatima-chaouche-awarded-rolf-tarrach-prize-2020","status":"publish","type":"news","link":"https:\/\/www.uni.lu\/fr\/news\/fatima-chaouche-awarded-rolf-tarrach-prize-2020\/","title":{"rendered":"Fatima Chaouche awarded Rolf Tarrach Prize 2020"},"content":{"rendered":"<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><p>The association Amis de l\u2019Universit\u00e9 has awarded the Rolf Tarrach Prize 2020 to Fatima Chaouche for her outstanding doctoral thesis in Luxembourgish tax law.<\/p><p>Her thesis explores\u00a0the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations.\u00a0Chaouche\u2019s normative\u00a0proposals aim at addressing issues of uncertainty and inequality taxpayers are likely to suffer from when relying on a circular or tax ruling that proves to be unlawful. Chaouche developed a differentiated theory of trust for each of these interpretative acts as a way to delineate the instances for which taxpayers\u2019 legitimate expectations deserve protection.<\/p><p>By awarding the best doctoral thesis each year with a prize money of 10,000 euros, the association Amis de l&rsquo;Universit\u00e9 rewards excellence in the field of research and promotes the international reputation of the University of Luxembourg.<\/p><p>Dr Fatima Chaouche\u2019s thesis \u201cLegitimate Expectations in Luxembourg Tax Law: The case of administrative circulars and tax rulings,\u201d was completed at the Faculty of Law, Economics and Finance. Her research was supervised by <a href=\"https:\/\/wwwfr.uni.lu\/fdef\/departement_droit\/people\/werner_haslehner\" target=\"_self\" title=\"\" rel=\"noopener\">Prof. Werner Haslehner<\/a>, Prof. Jean-Pierre Winandy and <a href=\"https:\/\/wwwfr.uni.lu\/fdef\/departement_droit\/people\/joerg_gerkrath\" target=\"_self\" title=\"\" rel=\"noopener\">Prof. J\u00f6rg Gerkrath<\/a>.<\/p><p>She currently works for the Luxembourg\u00a0<i>Cour administrative\u00a0<\/i>as a r\u00e9f\u00e9rendaire and is mostly involved with tax litigation cases. She also teaches Bachelor and Master courses in administrative and tax law at the University of Luxembourg.<\/p><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>The association Amis de l\u2019Universit\u00e9 has awarded the Rolf Tarrach Prize 2020 to Fatima Chaouche for her outstanding doctoral thesis in Luxembourgish tax law.<\/p>\n","protected":false},"author":0,"featured_media":0,"template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false},"news-category":[4,3],"news-topic":[18],"organisation":[104,101,226],"authorship":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - 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