From July 8 to July 10, the seminar on tax equity took place in Luxembourg during the summer semester of 2026. Part of the program included a visit to the European Court of Justice. During a mock trial, the students had the opportunity to experience the Court’s multinational work firsthand. A meeting with a staff member from Advocate General Kokott’s office—which was made possible thanks to her generosity—provided additional in-depth insights.

Over the next two days, various fundamental issues in German tax law were discussed in depth. Even a few hiccups—including getting stranded—on the train ride home couldn’t dampen the wonderful memories of the seminar.

A team of running enthusiasts from TuS Tax, consisting of research assistants and student assistants from the Institute for Tax Law, took part in this year’s 24th Leonardo Campus Run.
In sweltering heat and bright sunshine, the TuS Tax running group wore their TuS Tax running shirts and delivered an impressive performance in the flagship event, the 10-km “ZfS-Münster Run.” All runners once again completed the course in well under an hour.

We are already looking forward to next year’s Leonardo Campus Run.

From June 1 to 3, 2026, Prof. Dr. Englisch attended the XIV Forum de Lisboa. This conference is organized by two Brazilian universities (IDP and FGV) and the University of Lisbon, and is primarily aimed at a Brazilian audience. The approximately 500 participants focused primarily on constitutional law issues spanning a very wide range of topics. Prof. Dr. Englisch gave a presentation on the Federal Constitutional Court’s limitations on the effects of its rulings and also participated in numerous other sessions. A panel discussion on the use of AI in the Brazilian judicial system proved particularly relevant to an ongoing research project, as Brazil is already well advanced in this area compared to Germany, where such developments are still in their infancy. Prof. Dr. Englisch also used the event to maintain and expand his professional network with Brazilian colleagues.

On May 28, 2026, Prof. Dr. Englisch delivered the keynote speech at a seminar on the “Global Minimum Tax” held at the University of Bologna. He outlined the theoretical foundations of the international effective minimum tax and compared them with the current status of its design and implementation in practice. Following the seminar organized by Prof. D’Angelo (University of Bologna), four colleagues from Italy also gave presentations; the other participants included primarily postdoctoral researchers and doctoral candidates. Prof. Dr. Englisch also used his several-day stay at the University of Bologna to conduct research on Italian case law and legal doctrine regarding the "ability-to-pay" principle.

On 21 and 22 May, Lukas Dallaff, Research Assistant and PhD Candidate at the Institute for Tax Law, attended this year’s IBFD Academic Conference in Amsterdam. The conference focused on the ‘ability to pay’ principle – a central tenet of tax justice – and examined it from various perspectives. Despite its fundamental role in various tax systems, it has become clear that this principle has many caveats and therefore requires further academic assessment.

On 21st to 22nd May, 2026, Professor Joachim Englisch participated in a colloquium in Zagreb organized by the University of New South Wales. The interdisciplinary event focused on the topic “Managing Tax System Complexity in the Digital Age: Domestic and International Perspectives.” Together with approximately 30 other scholars from Asia, Europe, and Africa, Prof. Englisch discussed nearly 20 papers and chaired one of the sessions. The interdisciplinary exchange proved to be very inspiring for all participants.

IMF Mission to the People’s Republic of China

From 18 April to 1 May, 2026, Professor Joachim Englisch participated in an IMF mission to Yangzhou and Beijing. Upon invitation of the Chinese tax authorities, he and four other international experts delivered lectures to Chinese tax officials and facilitated workshops that provided impetus for upcoming tax reforms in the People’s Republic of China. Professor Englisch also used his stay to cultivate academic contacts. At Sun Yat-sen University in Guangzhou, upon invitation of Prof. Yang, he gave a lecture on recent developments in the European VAT system and engaged in discussions with master’s students, who in turn presented Chinese reform proposals. At Renmin University in Beijing, Professor Englisch spoke at a small seminar on platform taxation measures. In addition to host Professor Zhang, the event was attended by professors from other universities as well as various PhD candidates.
 

On March 12, 2026, Joachim Englisch participated as a panelist in the IFA Europe congress in Madrid. On the panel on “VAT and Tariffs,” his presentation focused on the “follow-the-money” strategy of tax enforcement in e-commerce and the inclusion of platform providers of virtual business models in VAT collection. Another topic discussed by the panel was the impact of transfer pricing adjustments on customs duties and VAT.