The prize winner in 2016 is Ricardo Garcia Anton, with the thesis "The preliminary reference procedure and direct taxation".

Honorable mentions:

- José Manuel Macarro Osuna: “El Principio de Nautralidad Interna en el IVA”

- Ruben Martini: “Der persönliche Körperschaftsteuertatbestand“

- Maarten de Wilde: “Sharing the Pie': Taxing multinationals in a global market“.