The prize winners in 2014 are:

• Álvaro Antón Antón: “State aid and support systems for renewable energies: an analysis of the tax benefits of Energy Tax Directive to promote biofuels” (University CEU-Cardenal Herrera, Spain)

• Claudia Sanò: “Legal presumptions in national tax systems (Italy and Belgium) and in EU law” (University of Bologna, Italy and University of Antwerp Belgium)

• Matthias Valta: “International tax law between efficiency, equity, and development aid” (Heidelberg University, Germany)