More about EFS

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

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. You will be brought fully up-to- date with all the important developments in this field and can be assured of in-depth discussions with the most prestigious international speakers Prof. Ben Terra, Prof. Marie Lamensch, Andrea Parolini, Madeleine Merkx, Fernando Matesanz, Hui Ling McCarthy and Jeroen Bijl. The seminar will be held from Wednesday 26 – Friday 28 September 2018.

Key Benefits

  • In-depth sessions
  • Intensive programme (2.5 days)
  • Bridge between theory and practice
  • Interactive
  • International networking

The seminar will cover topical issues such as e-commerce and the digital economy, the impact of the EU Commission’s recent proposals (especially the ‘quick fixes’ for 2019), the consequences of the new VAT rules on vouchers, the scope of VAT and the deduction right for non-economic activities and holding companies, and the latest developments in on-line VAT reporting. All based on the provisions of the EU VAT Directive.

Other issues to be covered include invoicing requirements and the proposed VAT rates. The special attention to be given to the UK’s forthcoming exit from the EU will reflect the stage that negotiations have reached by then. On the final day of the seminar Ben Terra will ensure you are completely up-to- speed with all the latest developments in European Court of Justice case law.

Participants are top specialists (see Target Group) 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 26 September 2018

12.00 – 12.30 Arrival of participants at Erasmus University Rotterdam

12.30 – 13.00 Lunch at Erasmus Pavilion

13.00 – 13.15 Opening and welcome address
René van der Paardt

13.45 – 14.30 Scope of the tax, economic versus non-economic activities, limitations to input tax deduction, deduction by holding companies, chargeability of the tax, and invoicing requirements
Andrea Parolini

14.30 – 15.15 Real-time VAT reporting in the EU: the Spanish experience
Fernando Matesanz

15.15 – 15.45 Coffee/tea break

15.45 – 16.30 Vouchers: changes in the VAT treatment with effect from 2019. Definitions, distinction between SPV and MPV, vouchers as part of chain transactions, distribution by third-party suppliers, practical consequences for businesses.
Jeroen Bijl

16.30 – 17:00 Q&A session / discussion

19.30 Dinner at a restaurant in the city of Rotterdam

Day 2: Thursday 27 September 2018

09.30 – 10.30 The European Commission’s proposals regarding the future design of the VAT system. The consequences of the ‘quick fixes’ by 2019 regarding the proof of application of zero rates, use of VAT numbers, the VAT rules for triangular transactions, the concept of the Certified Taxable Person and call-off stock (I)
Madeleine Merkx

10.30 – 10.45 Coffee/tea break

10.45 – 11.45 The European Commission’s proposals regarding the future design of the VAT system (II)
Madeleine Merkx

11.45 – 12.00 Coffee/tea break

12.00 – 12.45
The impact of the new VAT rules for the digital economy. The impact of the redefinition of a permanent establishment, the measures for intra-EU sales of electronic services by 2019 and the extension of the one-stop shop for distance sales of goods, both intra-EU and from third countries (I)
Marie Lamensch

12.45 – 14.15 Lunch at Erasmus Pavilion

14.15 – 15.15 The impact of the new VAT rules for the digital economy (II)
Marie Lamensch

15.15 – 15.30 Coffee/tea break

15.30 – 16.30
Brexit, the current status: potential impact on the VAT treatment of cross-border supplies (in particular, financial services and insurance), the continuing influence of the CJEU, MOSS and administrative burdens, and the customs union
Hui Ling McCarthy

16.30 – 17.00 Q&A session / discussion

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

Day 3: Friday 28 September 2018

09.30 – 10.45
The Court of Justice and VAT: recent judgments, opinions and pending cases 2017-2018 (I)
Ben Terra

10.45 – 11.00 Coffee break

11.15 – 12.30
The Court of Justice and VAT: recent judgments, opinions and pending cases 2017-2018 (II)
Ben Terra

12.30 – 13.45 Lunch at Erasmus Pavilion

13.45 – 15.00
The Court of Justice and VAT: recent judgments, opinions and pending cases 2017-2018 (III)
Ben Terra

15.00 – 15.30 Q&A session / discussion

15.30 – 16.00 Certificates awarded to participants
René van der Paardt

16.00 Closing and drinks at Erasmus Pavilion

 

JEROEN BIJL

International Tax Center Leiden, The Netherlands
Nyenrode Business University, The Netherlands
EY, The Netherlands

PROF. DR. MARIE LAMENSCH

Institute for European Studies, Vrije Universiteit Brussel, Belgium
KU Leuven and UCLouvain, Belgium

FERNANDO MATESANZ

Member of the Board and of the Scientific Committee of the IVA
Indirect Tax Leader in Spain (2017)
Spanish VAT Services Asesores SL, Spain

HUI LING MCCARTHY QC

The Chambers of John Gardiner QC –
11 New Square, London, United Kingdom

DR. MADELEINE MERKX

Leiden University, The Netherlands
Head of Knowledge Management (Indirect Tax), Deloitte, The Netherlands

PROF. DR. RENÉ VAN DER PAARDT

Erasmus School of Economics, The Netherlands
Partner at AKD Lawyers, The Netherlands

DR. ANDREA PAROLINI

Universita Cattolica of Piacenza, Italy
Maisto e Associati, Italy

PROF. DR. DR. H.C. BEN J.M. TERRA

University of Lund, Sweden
Universidade Catholica Lisbon, Portugal

PROF. RENÉ VAN DER PAARDT

Director of the EFS Top-Level Seminar on ‘EU VAT: Recent Developments and Outlook’ and Board Member of EFS
René van der Paardt is Emeritus Professor of Indirect Taxes at the Erasmus School of Economics, Programme Director of the EFS Post-Master in Indirect Taxes, lecturer at the Amsterdam School of Real Estate and a tax consultant at AKD N.V. He is the editor of various legal journals, including Highlights and Insights in European Taxation, and regularly publishes in this and other periodicals.

TED BRAAKMAN MSc

Coordinator of the EFS Top-Level Seminar on ‘EU VAT: Recent Developments and Outlook’
Ted Braakman is a university lecturer on VAT at the Erasmus School of Law and Programme Coordinator of the EFS Post-Master in Indirect Taxes. He was previously a partner at EY and is now an external adviser to RED The Network, as well as having his own tax advisory practice.

DATES AND TIMES
From Wednesday 26 September (12.00 hrs) to Friday 28 September (16.00 hrs).

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

EFS, Erasmus University Rotterdam
Tinbergen Building, H13-13
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
€ 2,250 (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

CONTACT / TO APPLY
For more information, please contact:
Ted Braakman
Seminar Coordinator
braakman@law.eur.nl
+31 (0)6 23 85 01 61
www.eur.nl/efs

Please use this application form to apply for the EFS Top-Level Seminar 2018.
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

Ted Braakman
Seminar Coordinator
+31 (0)6 23 85 01 61
braakman@law.eur.nl

Download brochure

Video