EATLP Congress with the theme “Interpretation of Tax Legislation”. Participation of Romania and the Faculty of Law

The European Association of Tax Law Professors (EATLP) Congress was held in Athens from 4 to 6 June 2026. This year’s theme was “Interpretation of Tax Legislation”.

The conferences were hosted at the premises of the National Bank of Greece and the National and Kapodistrian University of Athens. Through an exercise that combined exposition with debates and question and answer sessions, topics such as: general perspectives and theories of legal interpretation in a tax law context; teleological and systematic interpretation in complement to literal interpretation; permission to depart from the legal text; the role of case law and administrative practice were addressed.

In addition, an extremely interesting debate took place on the topic “The situation of tax law as a subject in universities and the teaching of tax law”, which followed the way in which tax law is taught, the level of education, the position of the tax law professor and the relevance of tax law in the curriculum, the teaching methodology, the interference of tax law teaching with artificial intelligence.

Romania was represented by Professor Mihaela Tofan (Alexandru Ioan Cuza University of Iași) and Associate Professor Cosmin Flavius ​​Costaș (Babeș-Bolyai University of Cluj-Napoca). The two professors represented Romania in the Academic Committee (responsible for choosing the scientific guidelines for future events) and drafted the National Report on the interpretation of tax legislation in Romania. This report will be published in 2027 in a volume by the International Bureau of Fiscal Documentation (Amsterdam).