The ATOZ Chair for European and International Taxation at the University of Luxembourg in cooperation with the University of Bergamo, the University of Heidelberg, the University of Linz, the Catholic University of Louvain and the University of Valencia invites you to the
6th DOCTORAL SEMINAR ON INTERNATIONAL AND EU TAX LAW
9th to 11th June 2016 — University of Luxembourg
The seminar is open to Ph.D. candidates in the fields of international, European and comparative tax law. It follows five successful events held in Bergamo, Linz, Valencia and Heidelberg. Ph.D. candidates in their second and third year are invited to present their research projects and/or major results, depending on the level of progress.
Each presentation will be followed by feedback and discussion with a panel consisting of tax professors and leading experts from practice, including the EU institutions. In order to allow sufficient time for in-‐depth debates and valuable feedback, the number of presentations is strictly limited. To stimulate debate and dissemination of ideas, however, a certain number of first year Ph.D. candidates may also be accepted to participate without giving a presentation.
Interested Ph.D. candidates are encouraged to submit a one-‐page exposé of their proposed presentation topic. The exposé should address the following points
o The topic: What is your research question? o The hypothesis: What are the ideas challenged/to be tested? o The methodological framework: How are you going to answer your question(s)? o The potential results: What is your preliminary conclusion on the hypotheses? o The novelty: What are the points no one else has made so far (or not in this way)? o The stage of your research: When did you start, when will your thesis be finalized?
The seminar will be held at the Faculty of Law, Economics and Finance of the University of Luxembourg. Participants must be able and willing to bear their own costs of travel and accommodation, but a limited number of part-‐cost travel grants might be available.
Please submit your application via e-‐mail to Ms. Fatima Chaouche ([email protected]) on or before 15 March 2016. Applicants should indicate if they also apply for a travel grant. All applicants will be informed by mid-‐April if their application has been accepted.
Prof. Gianluigi Bizioli, Prof. F. Alfredo García Prats Prof. Werner Haslehner Prof. Georg Kofler Bergamo Valencia Luxembourg Linz
Prof. Hanno Kube Prof. Ekkehart Reimer Prof. Edoardo Traversa Prof. Michael Tumpel Heidelberg Heidelberg Louvain Linz
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Organisation: Further participants are welcome to join us for both the academic programme and the side programme.
Venue: University of Luxembourg, Campus Kirchberg, 4 rue Alphonse Weicker, Ground floor, room B001, L-‐2721 Luxembourg.
Travel: Flights to Luxembourg Airport, from which a direct bus (line 16) connects in 10 minutes to the seminar venue (bus stop Avenue John F. Kennedy).
Accommodation: We have made reservations for everyone listed by name on this programme for three nights (Thursday-‐Sunday). Details will follow separately. Further participants and accompanying persons, please book an accommodation on your own.
Costs: As a rule, all participants bear their own costs. Those who have applied for co-‐funding will be contacted separately.
Further questions: Please contact Ms. Michèle Gouverneur ([email protected]) for any questions with regard to the organisation of this seminar, and Ms. Fatima Chaouche ([email protected]) or Prof. Dr. Werner Haslehner ([email protected]) for all topic-‐related questions you may have.
2016 DOCTORAL SEMINAR ON INTERNATIONAL AND EU TAX LAW
9th to 11th June 2016 — University of Luxembourg, Luxembourg
Thursday, 9th June 2016
Presentation Panel of Experts
15.00 The legal status of extrinsic instruments under international, EU and comparative law for the interpretation and application of bilateral tax treaties Jasper BOSSUYT
Kofler/Kokott/Traversa
16.00 Taxable Supplies and their consideration in European VAT law Jasmin KOLLMANN
Kokott/Traversa/Tumpel
17.00 Coffee Break
17.10 Is the current EU energy taxation consistent with the Europe 2020, 2030 and 2050 objectives? Analysis through the lens of scientific and economic realties and assessment of the use of tax incentives Sébastien WOLF (Traversa)
García/Kofler/Kokott
18.00 Break
18.30 Public Seminar ‘The Impact of EU Fundamental Rights on the Exchange of Information Procedure in Tax Matters’ Presentation of Pending ECJ case C-682/15, Berlioz Investment Fund
Discussion on the case and the wider context
Presentation: Serge Schroeder, Premier Conseiller, Cour Administrative Luxembourgeoise Panel Discussion: Juliane Kokott Corinne Baylac Werner Haslehner
20.00 Cocktail Reception
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Friday, 10th June 2016
Presentation Panel of Experts
9.00 Limits to taxing powers: trade off between property rights and the social justification for taxation Mariavittoria CACACE (Bizioli)
Burgers/Haslehner/Reimer
10.00 Tax aspects of cost contribution arrangements Dennis NIJSSEN
Burgers/Kofler/Tumpel
11.00 Coffee Break
11.15 An analysis of the Dutch transfer pricing case law issued after the publication of the OECD Transfer Pricing Guidelines in 1995 Arjen VAN HERWAARDEN (Burgers)
Bizioli/Kofler/Traversa
12.30 Lunch break
14.00 Taxation of Employee Participation and Change of Residence Christoph HAWLITSCHEK (Reimer)
Burgers/Traversa/Tumpel
15.00 Notification of tax laws to the European Commission Stefan BORNECKE (Reimer)
Bizioli/Traversa/Tumpel
16.00 Coffee break
16.30 The application of Income Tax Treaties in a Domestic Law Context Alexandra ALM
Bizioli/Haslehner/Reimer
17.30 Compliance of financial intermediaries in the new era of exchange of information between tax authorities Francesca AMADDEO
García/Haslehner/Reimer
18:30 Closing Remarks
20.00 Dinner Brasserie de Neumünster
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Saturday, 11th June 2015
Presentation Panel of Experts
9.00 Application of fundamental principle for the free movement of capital and freedom of establishment as it is envisaged in the EAEU Agreement to taxation of dividend: Harmonization of dividends taxation in the Eurasian Economic Union based on the lessons of European Union Xeniya YEROSHENKO
Bizioli/García/Pantazatou
10.00 The comparisons of tax regulations in Germany, Poland and the EU under the aspect of legal certainty Adam DAMPC (Reimer)
Bizioli/García/Haslehner
11.00 Coffee break
11.15 Tax avoidance: GAARS, Cooperative Compliance and Corporate Social Responsibility - Italy as a case study Chiara CELESTI (Bizioli)
García/Pantazatou/Reimer
12.15 -18.00
Closing and Social Event BBQ
Chairpersons:
Prof. Dr. Gianluigi Bizioli, Bergamo Prof. Dr. Alfredo García Prats, Valencia Prof. Dr. Werner Haslehner, Luxembourg Prof. DDr. Georg Kofler, Linz Prof. Dr. Ekkehart Reimer, Heidelberg Prof. Dr. Edoardo Traversa, Louvain Prof. Dr. Michael Tumpel, Linz Senior Academics and Experts:
Prof. Dr. Juliane Kokott, Advocate General, Court of Justice of the European Union Prof. Dr. Irene Burgers, Professor at University of Groningen Serge Schroeder, Premier Conseiller, Cour administrative Luxembourgeoise Dr. Corinne Baylac, Director of the Institute Français du Luxembourg Dr. Katerina Pantazatou, Post-Doctoral Researcher, University of Luxembourg
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Organisation: Further participants are welcome to join us for both the academic programme and the side programme.
Venue: University of Luxembourg, Conference room B.001 (Ground floor), Weicker Building, 4, rue Alphonse Weicker, L-2721 Luxembourg
Travel: Flights to Luxembourg Airport, from which a direct bus (line16) connects in 10 minutes to the seminar venue (bus stop Avenue John F. Kennedy). Further questions: Further questions: Please contact Ms. Michèle Gouverneur ([email protected]) for any questions with regard to the organisation of this seminar, and Ms. Fatima Chaouche ([email protected]) or Prof. Dr. Werner Haslehner ([email protected]) for all topic-related questions you may have.
