Raymond Luja

Raymond Luja is Professor of Comparative Tax Law at the Faculty of Law, Maastricht University, where he has been a key academic figure since 1998 and was appointed full professor in 2006. He serves as Head of the Department of Tax Law, Vice Dean of the Faculty of Law, Director of Studies for the LL.M. in (International and European) Tax Law, and Academic Director of the Maastricht Centre for Taxation. He is also a senior research fellow and programme leader at the Ius Commune Research School.

His research focuses on European tax law, particularly state aid, fiscal incentives, foreign subsidies, harmful tax competition, and sustainable tax policy. He has published extensively in leading journals and edited volumes, with recent work analyzing the EU Foreign Subsidies Regulation, national tax autonomy, and landmark cases like the Apple state aid decision. His publications reflect a strong engagement with international regulatory frameworks and their impact on national tax systems.

Professor Luja has contributed to major academic and professional forums including the IFA, EATLP, and GREIT, and serves on the editorial boards of the Maastricht Journal of European and Comparative Law and the Maandblad Belasting Beschouwingen. He is a member of the Executive Board of the European Association of Tax Law Professors (EATLP) and participates in university-level governance through the University Council and steering groups on Tax & Technology and Indirect Tax.

He teaches in both the Faculty of Law and the School of Business and Economics, coordinating master courses such as Estate Planning for SMEs and Global Tax Policy & Sustainable Governance, and contributing to courses on State Aid, Corporate Tax Law, and professional development for lawyers and accountants. While he previously served as of counsel at Loyens & Loeff (2001–2021), his primary and ongoing role remains academic.