Juliane Kokott

Advocate General at the Court of Justice of the European Union

Professor Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union. Since October 2003, she has been responsible for some 1400 cases and has delivered more than 570 Opinions, including some 160 on taxation. The latter cases concerned issues of direct and indirect taxation, in particular VAT, as well as state aid and internal market issues. Before joining the Court, Ms Kokott was a professor at the universities of Augsburg, Heidelberg, Düsseldorf and St Gallen. She was also a visiting professor at Berkeley. Ms Kokott is a graduate of the Universities of Bonn, American University/Washington D.C., Heidelberg and Harvard Law School. She is the author and co-author of a number of publications in European law, international law and international and European tax law. An updated English version of her book on European Union tax law (2018) will be published in June 2022. In addition, Ms Kokott has actively initiated and organized several high-level conferences and symposia. She is also co-chair, together with Prof. Dr Pasquale Pistone/IBFD, of a committee of the International Law Association (ILA) on international tax law (Taxpayers’ Rights; nexus, Enforcement of International Tax Law). Volume I of her series “International Tax Law” is entitled “Taxpayers in International Tax Law, International Minimum Standards for the Protection of Taxpayers Rights” and was published in March 2022.