In this Competition and Trade task force briefing, Max Lienemeyer, Head of Unit, Tax Planning Practices will discuss the current enforcement trends in tax and state aid.
Head of Unit, Tax Planning Practices | European Commission
Dr. Max Lienemeyer LL.M is Head of Unit in the Competition Directorate General of the European Commission in Brussels. Since 2013 he has been heading a task force, which was in 2016 converted into a unit, in charge of tax planning practices, which is responsible for application of State aid rules to tax planning structures by multinationals (the unit is i.e. in charge of the Apple case). He previously worked in the antitrust unit dealing with financial services. From 2009 to 2013 he was a Deputy Head of Unit in the European Commission’s financial crisis task force dealing with State aid cases in the banking sector. He has been working for the European Commission since 2003, where his first assignment was to assess rescue and restructure aid cases in the manufacturing industries. Max started his professional career as a lawyer, practicing European competition and trade law in Brussels. He studied Law and International Relations at the J W Goethe-University of Frankfurt, Germany and Keele University in Keele, Staffordshire, England. After graduating with a law degree in 1993 in Frankfurt, he obtained a LL.M in International Legal Co-operation from the Vrije Universiteit Brussel and a PhD from the law faculty of the University of Frankfurt. Max has published numerous articles in the field of European law, in particular State aid law.