Programme

Day 1: Wednesday 27 September 2017

13.00 – 13.15 Welcome address to participants at the Erasmus University Rotterdam
René van der Paardt

13.15 – 14.15 Lunch at Erasmus Pavilion

14.15 – 14.30 Introduction on behalf of EFS, Erasmus University Rotterdam
Ted Braakman

14.30 – 16.00 VAT – system, impact and scope of exemptions, economic activities and supplies for consideration, chargeability, and recent case law on invoicing requirements
Andrea Parolini

16.00 – 16.15 Coffee/tea break

16.15 – 19.30 Taxable persons and general principles of deduction of input tax, impact of subsidies on the tax base and the scope of deductions, nature of supplies, taxable versus non-taxable events
René van der Paardt

19.30 Dinner at a restaurant in the city of Rotterdam

Day 2: Thursday 28 September 2017

09.30 – 09.45 Introduction
Ted Braakman

09.45 – 11.00 The treatment of cross-border services, role of the permanent establishment and the European Commission’s proposal regarding the future treatment of services within the EU
Marie Lamensch

11.00 – 11.15 Coffee break

11.15 – 12.30 VAT treatment of digital products and other e-services under VAT
Marie Lamensch

12.30 – 13.30 Lunch at Erasmus Pavilion

13.30 – 15.30 VAT treatment of holding companies, economic versus non-economic activities, deduction of input tax, VAT treatment of financial services (FS and FinTech), other exempted cross-border supplies and the impact on VAT recovery
Oscar Henkow

15.30 – 15.45 Coffee/tea break

15.45 – 16.30 VAT treatment of cross-border supplies of goods, distant selling and the impact of Brexit on cross-border supplies from a VAT and customs perspective
Thierry Charon

16.30 – 17.30 Q&A session and discussion on current topics (including VAT on holding company structures, cross-border supplies and impact of Brexit)
Oscar Henkow and Thierry Charon

17.30 – 19.30 Drinks

19.30 Informal meeting and dinner with the speakers during a boat trip in the port of Rotterdam

Day 3: Friday 29 September 2017

09.30 – 09.45 Introduction
René van der Paardt

09.45 – 11.00 The Court of Justice and VAT: Recent judgments, opinions and pending cases (I)
Ben Terra

11.00 – 11.15 Coffee break

11.15 – 12.30 The Court of Justice and VAT: Recent judgments, opinions and pending cases (II)
Ben Terra

12.30 – 13.30 Lunch at Erasmus Pavilion

13.30 – 15.30 The Court of Justice and VAT: Recent judgments, opinions and pending cases (III)
Ben Terra

15.30 – 16.00 Discussion, summary and final conclusions

16.00 Closing and drinks

 

Search



LinkedInAlle rechten voorbehouden © 2017 Stichting Europese Fiscale Studies