معرفی
Sam van der Vlugt serves as Assistant Professor at the Erasmus School of Law, Erasmus University Rotterdam, specializing in Tax Law with a focus on European Union legal frameworks and sovereignty conflicts. His institutional affiliation positions him at the forefront of EU tax integration research within a leading European law school.
His research profile reveals deep expertise in Tax Law (100% fingerprint weight), Sovereignty (50%), and interconnected domains including EU Law, International Law, Taxation, and Tax Evasion. The fingerprint analysis shows significant engagement with Courts, Discourse, and Taxation systems, indicating a multidisciplinary approach to legal challenges in globalized tax governance. His work consistently addresses tensions between national sovereignty and European integration.
Analysis of his 2025 publications reveals a cohesive research trajectory examining EU tax resource mechanisms, sovereignty redefinition, and constitutional conflicts in tax policy. The publications demonstrate increasing focus on practical implementation frameworks like the 'CORE' Contribution while maintaining theoretical rigor in sovereignty discourse. Key emerging themes include digital tax governance, cross-border compliance, and historical analysis of tax integration failures.
Professional activities include substantial contributions to academic publishing through book chapters, edited volumes, and web-based scholarly outputs. His research methodology combines legal analysis with policy evaluation, particularly evident in works addressing the 'Legal Minefield' of EU taxation authority and constitutional confrontations in tax identity formation.
