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Top-Level Seminar ‘EU VAT: Recent Developments and Outlook’ (in English)

Update: The Top-Level Seminar EU VAT 2021 has reached full capacity. Please contact info@europeanfiscalstudies.eu to reserve a spot for next year’s seminar.

During this 3-day seminar (in English) you and other top international indirect tax specialists will discuss the VAT implications of a wide range of topical issues, including the measures recently implemented across the EU and the recent Court of Justice case law.

You will be brought fully up-to-date with all the important developments in your field and can be assured of in-depth discussions with prestigious international speakers: Prof. Simon Cornielje, Stephen Dale, Prof. Ad van Doesum, Prof. David Hummel, Prof. Roland Ismer, Prof. Marie Lamensch, Prof. Madeleine Merkx, Patrice Pillet and Dr. Martijn Schippers.
 The seminar will be held from Wednesday 22 – Friday 24 September 2021.

Covid-19 update:
Now that most of us are moving back to a more normal life and travel opportunities are becoming available again, we are continuing to prepare the Top-Level Seminar and hope that it can go ahead physically. We will organise the seminar in line with the Covid-19 restrictions imposed by the Dutch government.

Key Benefits

  • In-depth, interactive sessions
  • Intensive 3-day programme
  • Max. 25 participants
  • Bridging theory and practice
  • International networking

During the seminar we will be discussing the developments in the field of e-commerce and Brexit, as well as the future of VAT, currently on the European Commission’s agenda and the developments on the VAT and customs related initiatives included in the Tax Action Plan. We will also provide you with an overview of recent case law on the deduction of input tax where other parties benefit.
Recent Court of Justice cases on the deduction of input tax where other parties benefit will be discussed as well as the effect of recent Court of Justice case law on the territoriality of VAT grouping and the VAT treatment of intra-group transactions between head offices and branches. The impact of a fixed establishment on the place of supply rules as regards services and the concept of a fixed establishment will be another topic for discussion with special attention for the question whether such an establishment can exist without human resources. Or more in general, what presence is needed for a fixed establishment and how does it compare to a permanent establishment for other tax purposes? You will also be updated on the new rules for VAT on e-commerce which will be implemented per 1 July 2021, both from the perspective of EU traders and non-EU traders, with special attention for the role and responsibilities of electronic platforms. For non-EU traders the customs aspects will be also dealt with and you will be informed about the status of the Brexit and potential customs aspects that may arise on 1 January 2021 as result of the negotiations.

The final day of the seminar will ensure you are up-to-speed with all the relevant developments in Court of Justice case law. The seminar will end with a Q&A session on any remaining VAT issues you would like to raise.

Participants are top specialists (see For Whom) from tax advisory services, legal practice, the judiciary, government bodies, tax authorities and academia.

EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies (senior policy advisors and heads)
  • tax authorities (heads of indirect tax)
  • academia (PhD researchers, assistant professors, associate professors and full professors)
Day 1: Wednesday 22 September 2021

12.00 – 12.30 Arrival of participants at Erasmus University Rotterdam

12.30 – 13.30 Lunch at Erasmus Pavilion

13.30 – 13.45 Opening and welcome address
Prof. Madeleine Merkx

13.45 – 14.45 Future of VAT
Patrice Pillet

14.45 – 15.45 Input tax deduction where others benefit?
Prof. Simon Cornielje

15.45 – 16.00 Coffee/tea break

16.00 – 17.30 E-commerce and platform economy
Prof. Madeleine Merkx

19.30 Dinner at Restaurant Fitzgerald, Rotterdam

Day 2: Thursday 23 September 2021

09.00 – 10.00 Head office – Branch transactions, the impact of VAT grouping on cross border supplies and update on topical issues across the EU (I)
Stephen Dale 

10.00 – 10.15 Coffee/tea break

10.15 – 11.15 Head office – Branch transactions, the impact of VAT grouping on cross border supplies and update on topical issues across the EU (II)
Stephen Dale 

11.15 – 11.30 Coffee/tea break

11.30 – 12.00 Real-time reporting, e-invoicing, e-reporting (developments across the EU)
Prof. Roland Ismer

12.00 – 13.30 Lunch at Faculty Club

13.30 – 14.30 VAT aspects of intra-Community trade in 2021 (I)
Prof. Ad van Doesum

14.30 – 14.45 Coffee/tea break

14.45 – 15.45 VAT aspects of intra-Community trade in 2021 (II)
Prof. Ad van Doesum

15.45 – 16.00 Coffee/tea break

16.00 – 17.00 Brexit (deviations and similarities UK and EU after 1 January 2021)
Dr. Martijn Schippers

18.30 Rotterdam city tour and visit to Euromast for drinks and dinner with speakers

Day 3: Friday 24 September 2021

09.00 – 10.00 Functioning of the CJEU: ‘How to read the CJEU case law and the conclusions of the Advocate General’
Prof. David Hummel 

10.00 – 10.30 Coffee break

10.30 – 12.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (I)
Prof. Madeleine Merkx and Prof. Marie Lamensch

12.00 – 13.00 Lunch at Faculty Club

13.00 – 14.30 The Court of Justice and VAT: recent judgments, opinions and pending cases (II)
Prof. Madeleine Merkx and Prof. Marie Lamensch

14.30 – 14.45 Coffee break

14.45 – 15.45 The Court of Justice and VAT: recent judgments, opinions and pending cases (III)
Prof. Madeleine Merkx and Prof. Marie Lamensch

15.45 – 16.00 Certificates awarded to participants
Prof. Madeleine Merkx and John Gruson 

16.00 Closing and drinks at Erasmus Pavilion

PROF. SIMON CORNIELJE

VU Amsterdam,
Director PwC

STEPHEN DALE

EU Commission VAT Expert Group,
HEDEOS, France

PROF. AD VAN DOESUM

Head of PwC’s Knowledge Centre,
Court ‘s-Gravenhage (The Hague),
Maastricht University

PROF. DAVID HUMMEL

European Court of Justice,
University of Leipzig

PROF. ROLAND ISMER

Friedrich-Alexander University
Erlangen-Nürnberg, Germany

PROF. MARIE LAMENSCH

Arteo, Belgium,
Vrije Universiteit Brussel,
Université Catholique de Louvain,
Cyprus International Institute of Management

PROF. MADELEINE MERKX

Erasmus School of Law
Board member EFS,
BDO, The Netherlands

PATRICE PILLET

Head of Unit for VAT in DG Taxud
European Commission

Dr. Martijn Schippers

Assistant Professor – Erasmus School of Law,
Manager EY/ EFS Programme Coordinator

PROF. MADELEINE MERKX

Seminar Director
Madeleine Merkx is Professor of Indirect Taxes at the Erasmus School of Law, Programme Director of the EFS Post-Master in Indirect Taxes and a board member of EFS. She is also a partner in BDO’s Department of Professional Practice, an editor at MBB and FED and on the staff at WFR, BNB, Btw-bulletin and Taxvisions.

JOHN GRUSON LLM

Seminar Coordinator
John Gruson lectures on VAT in various Bachelor and Master courses at the Erasmus Schools of Economics and Law. He also conducts research in the field of VAT on soft law and is the coordinator of the Bachelor course Value Added Tax and the Master course Indirect Tax Assurance and Technology. He is also working as a tax advisor for the Tax Research Center of Deloitte.

DATES AND TIMES
From Wednesday 22 September (12.00 hrs) to Friday 24 September (16.00 hrs) 2021.

VENUE
The seminar will be held at the Erasmus University Rotterdam campus, Woudestein.

EFS, Erasmus University Rotterdam
Bayle Building, J5-29
Burgemeester Oudlaan 50
3062 PA Rotterdam
The Netherlands

ACCOMMODATION
Hotel accommodation close to the Erasmus University Rotterdam campus will be available for all participants.

FEE
€ 2,450 (this includes all seminar materials and meals and two nights of hotel accommodation).

LANGUAGE
The seminar will be in English.

TARGET GROUP
EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies (senior policy advisors and heads)
  • tax authorities (heads of indirect tax)
  • academia (PhD researchers, assistant professors, associate professors and full professors)

GROUP SIZE
As groups will comprise a maximum of 25 participants, you can be assured of optimal and active participation.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and any other items referred to in this brochure.

ACCREDITION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points in line with the rules applied by your own professional organisation. This programme comprises 16 hours of tax-related study, based on the professional development required by the Dutch Association of Tax Advisors. You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
All participants will receive a certificate of attendance issued by EFS, Erasmus University Rotterdam

COVID-19
EFS follows the guidance provided by the Dutch government in relation to COVID-19. The course will take place physically at the Erasmus University in Rotterdam and during the course all necessary conditions ordered by the Dutch government will be met. Upon preference, participants have the option to follow the course online (via Zoom). If it is not allowed for the course to take place physically in Rotterdam because of COVID-19, the course will be postponed.

CONTACT / TO APPLY
For more information, please contact:
John Gruson
Seminar Coordinator
gruson@ese.eur.nl
+31 (0)6 83 33 04 19
www.eur.nl/efs

Please use this application form to apply for the Top Level Seminar on EU VAT 2021.

You can click on the fillable form fields to fill in the form digitally. Once completed, please send your application form by mail to the address specified therein, or e-mail it to info@europeanfiscalstudies.eu.

For more information

John Gruson
Seminar Coördinator
+31 (0)6 83 33 04 19
gruson@ese.eur.nl

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