Maria Fritz

Maria Fritz is a Doctor of Law and Part-time Lecturer at Lund University's Department of Business Law, concurrently affiliated with the Lund Tax Academy. Her research examines EU legal principles, particularly abuse of law doctrines in tax systems, addressing tax evasion and avoidance mechanisms.

Research focuses on tax law implementation challenges within EU member states, OECD anti-avoidance frameworks, and evolving regulations for platform economy workers. Recent publications analyze EU legislative developments affecting labor classification and social security systems.

Collaborated with Dr. Annamaria Westregård on the project 'The Social Security System is challenged by the gig economy', investigating social protections for platform workers (2021-2023). Contributes to policy discussions through seminars like 'Foodora-målets konsekvenser' regarding labor market structures.