Department of Business Law

Lund University School of Economics and Management


Objective and purpose of the Institute

The ETIL is a non-legal organisation (formally a part of the Department of Business Law, School of Economics and Management, Lund University) which aims to stimulate research and education in the fields of International and European fiscal business and indirect tax law, as well as all related areas such as customs === regulations, accounting and tax law and public finance.

The goal of the ETIL is to foster and pursue academic education and research in the fields in which it is active.

The ETIL endeavours to achieve its objective in part by: a) Offering Educational Programmes, specifically: [Contributions to the] Masters in European Taxation (Link); Post-Masters in Indirect Taxation (Link) b) Promoting academic research in the area of European fiscal economy and tax law (Link to research site) c) Publishing academic works (Link to publications site); d) Organising academic meetings, conferences, lectures, and the like (Link/s to news/activities and seminars sites).

The overall aim is thus to be an arena for academic discussion, research and education in indirect taxes and VAT especially. The Institute should strive towards thought leadership in the indirect tax area. It is our belief that research and education should be practically relevant while having theoretical depth.

Advisory Board

The Institute’s indirect tax branch has an Advisory board that assists the directors with advice on the running of the Institute. The Advisory board consists of the following members:

- Ulrika Hansson, Senior adviser to the Ministry of Finance

- Anna Sandberg Nilsson, Indirect tax expert at the Confederation of Swedish Enterprise

- Tomas Karlsson, Partner and Head of indirect tax group at Ernst & Young AB