Information: Brexit and other past seminars
February 2, 2017
Seminar ‘Brexit: Consequences for Trade, VAT and Customs’
On 2 February 2017 EFS held its annual indirect tax-related seminar, this year focusing on Brexit and its consequences for trade, VAT and customs. Speakers included the chairman Professor René van der Paardt (EFS/ESE/AKD), Professor Fabian Amtenbrink (ESL/College of Europe/EURO-CEFG), Professor Thierry Charon (HUB/Loyens & Loeff/VAT Club), Professor Walter de Wit (EFS/ESL/EY), Emeritus Professor Han Kogels (ESL), Marlon van Amersfoort (Shell), Werner Engelen (LEGO), Godfried Smit (EVO – Fenedex) and Huub Stringer (ABN AMRO).
A report of the seminar, written by Martijn Schippers LLM, has been published in the Dutch Weekblad voor fiscaal recht/WFR 2017/72 March 2017 and will also be published in EC Tax Review 26#2 – April 2017
You can also find these articles for free on this site.
After an introduction by the chairman, Professor René van der Paardt (EFS/ESE/AKD), the three main speakers addressed over 200 participants from more than 10 EU countries and working for consultants, government organisations, law firms, universities and the business world.
The first speaker, Professor Fabian Amtenbrink (ESL/College of Europe/EURO-CEFG), discussed the legal implications of Brexit, using facts and figures to show why the referendum turned out as it did and ‘leave voters’ were able to win a majority. The various legal opportunities (or lack of them) available under Article 50 TFEU were then explored, with Professor Amtenbrink explaining which agreements on future relations could and possibly would need to be entered into between the UK and the EU during the exit process and how these could be negotiated. Lastly he discussed the possible scenarios for future relationships between the UK and the EU, how likely each of these scenarios was and the implications of each of them individually.
Professor Thierry Charon (HUB/Loyens & Loeff/VAT Club) then went on to explain the consequences of the various scenarios from a VAT perspective, focusing specifically on the practical implications of the UK’s exit from the EU and explaining how Brexit could also result in some new opportunities in the field of VAT. These included the possibility for the UK to amend its VAT legislation to create opportunities for UK businesses by, for example, increasing the pro rata in certain situations.
The next speaker was Professor Walter de Wit (EFS/ESL/EY), who discussed Brexit from a customs perspective and explained how the customs law implications differed in each scenario. He explored the implications of the UK reverting to WTO rules, of opting to remain part of the Customs Union and of signing a free trade agreement with the EU. In doing so he referred specifically to the consequences for the origin rules, the administrative implications of Brexit and also the extent to which the UK can set its own customs tariffs in the various scenarios.
It was then time for Emeritus Professor Han Kogels (ESL) to integrate these talks in his role as chairman of the panel discussion. His introduction was followed by a discussion between panel members Godfried Smit (EVO), Werner Engelen (Lego), Marlon van Amersfoort (Shell) and Huub Stringer (ABN AMRO), who exchanged thoughts on Brexit from the perspective of a multinational. During this discussion participants in the audience also made their views known, with plenty of opportunity to engage with the panel and the main speakers. As well as technical discussions of tax issues, other Brexit-related implications for businesses were explored. One of the questions raised concerned why ‘leave voters’ were able to win a majority in the referendum. Wasn’t the vote an extremely irrational decision by angry citizens who felt their voices were not being heard? And would the referendum have turned out differently if it had been left up to businesses to decide? These and other questions at the seminar provoked lively, in-depth discussions.
October 6, 2016
Seminar ‘Rechtsmisbruik, op zoek naar de aansluiting tussen Europees en Nederlands belastingrecht’
On 6 october 2016 EFS organized her annual direct tax related seminar. The topic of this years’ conference was: ‘Tax abuse: Aligning EU concepts with Netherlands taxation’. With Conference Chairman Professor Peter Kavelaars (Erasmus School of Economics; University of Curacao; partner at Deloitte), Professor Luc de Broe (KU Leuven; partner at Laga), Professor Ad van Doesum (Maastricht University; tax adviser at PwC) and Professor Reinout Kok (Erasmus School of Law; partner at EY). Please click here to look through the hand-outs of this seminar. Please click here to look through the photos of this seminar.
A report of the seminar will be published in the Dutch Weekblad voor fiscaal recht (WFR). The report will also appear in English in EC Tax Review.
We’ll keep you informed about this.
February 3, 2016
Seminar BEPS and transfer pricing, but what about VAT and Customs?
On 3 February 2016 EFS organized her annual indirect tax related seminar. The topic of this years’ conference was: “BEPS and transfer pricing, but what about VAT and Customs?” With Prof. dr. René van der Paardt (conference chairman), Ronald van den Brekel MSc, Prof. dr. Herman van Kesteren and Prof. dr. Walter de Wit. Please click here to look through the hand-outs of this seminar. Please click here to look through the photos of this seminar.
A report of the seminar, written by Martijn Schippers LLM, EFS/EUR, has been published in the Dutch Weekblad voor fiscaal recht (Wfr 2016/63) – March 2016.
The report has also appeared in English in EC Tax Review (25#3) – June 2016.
You can also find these articles for free on this site.
September 29, 2015
Seminar Hybrid Entities
On Tuesday, 29 September 2015 EFS organised an English-language seminar on hybrid entities. The topic of this years’ conference is: “Hybrid Entities; avoidance of double (non-) taxation under the Parent-Subsidiary Directive and the OECD Model Tax Convention”. Please click here to look through the hand-outs of this conference.
3 februari 2015
Seminar Post-Master Indirecte Belastingen & Post-Master Douane
Op 3 februari 2015 vond op de Erasmus Universiteit het seminar plaats genaamd: ‘Centralisatie en vereenvoudinging in btw- en douaneaangiften’. Klik hier om de hand-outs te downloaden.
25 september 2014
Slotseminar Post-Master Internationaal en Europees Belastingrecht
Op 25 september 2014 vindt op de Erasmus Universiteit in samenwerking met ESL Maritime & Transport Tax Law een seminar plaats genaamd: ‘Staatssteun in en rondom zeehavens’. Klik hier om de hand-outs te downloaden.
28 januari 2014
Slotseminar Post-Master Indirecte Belastingen & Post-Master Douane
Op 28 januari vond in het Novotel Rotterdam het jaarlijkse slotseminar van de Post-Master Indirecte Belastingen en de Post-Master Douane plaats. Klik hier om de hand-outs te downloaden. Het verslag verschijnt binnenkort in het Weekblad Fiscaal Recht.
27 november 2013
Najaarsseminar 27 november 2013
Op 27 november 2013 vond op de Erasmus Universiteit te Rotterdam het jaarlijkse najaarsseminar plaats. Het seminar droeg de titel: ‘FATCA en automatische gegevensuitwisseling’. Klik hier om de hand-outs te downloaden. Klik hier om het verslag te lezen (NB! U moet toegang hebben tot de Kluwer Portal).
11 juni 2013
Slotseminar/conference 11 juni 2013
Op 11 juni 2013 organiseerde EFS in samenwerking met Erasmus Law Review een seminar met als titel: “Company tax integration in the EU – a necessary step to neutralize ‘excessive’ behavior within the EU?”. Deze Engelstalige conference vond plaats op de campus van de Erasmus Universiteit. Klik hier om het verslag te lezen (NB! U moet toegang hebben tot de Kluwer Portal). Gratis toegang tot de artikelen van een aantal sprekers vindt u hier.
Om het programma te kunnen zien heeft u Adobe Acrobat Reader nodig. Deze kunt u hier gratis downloaden.