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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, including the measures recently implemented or soon to be implemented across the EU.
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 the prestigious international speakers Prof. Ben Terra, Prof. Marie Lamensch, Andrea Parolini, Prof. Madeleine Merkx, Ronny Langer, Prof. Herman van Kesteren and Prof. Dennis Ramsdahl Jensen.
The seminar will be held from Wednesday 25 – Friday 27 September 2019.

Key Benefits

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

As well as details of the ‘quick fixes’ to be introduced in 2020 and a comparison with existing German case law and practice, we will be discussing the initial experience of the VAT rules introduced in 2019 for the treatment of vouchers, transactions in shares and deduction of input tax at a holding company level, cross-border VAT aspects of head office/branch structures, and the EU and Italian approaches to rectifying invoices. You will also be updated on the Commission’s proposals for the digital economy, with specific attention for the role of online platforms, and the extension of the MOSS combined with the removal of the exemption for imports of small consignments. Other subjects discussed may include Brexit or the digital services tax (depending on the state of play at the time).

On the final day of the seminar, Ben Terra 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 with Ben Terra and Madeleine Merkx.

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 25 September 2019

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 The scope of the tax, changeability, deduction and formal requirements: the Italian perspective
Andrea Parolini

14.45 – 15.30 A closer look at the quick fixes from 2020: Different interpretations, continued room for discussions
Ronny Langer

15.30 – 15.45 Coffee/tea break

15.45 – 16.30 A closer look at the quick fixes from 2020: Different interpretations, continued room for discussions (II)
Ronny Langer

16.30 – 17.30 The implementation of the EU Directive on VAT and vouchers: Simplified tax treatment across the EU?
Prof. Madeleine Merkx

19.30 Dinner at Restaurant Fitzgerald, Rotterdam

Day 2: Thursday 26 September 2019

09.00 – 09.45 The impact of the new VAT system for the digital economy as of 2019 and 2021 explained
Prof. Marie Lamensch

09.45 – 10.00 Coffee/tea break

10.00 – 11.00 The impact of the new VAT rules for the digital economy as of 2019 and 2021 explained (II)
Prof. Marie Lamensch

11.00 – 11.15 Coffee/tea break

11.15 – 12.15
Update on Brexit and related VAT and customs issues or digital services taxes (depending on current state of play)

12.15 – 13.30 Lunch at Faculty Club

13.30 – 14.30 VAT aspects of intercompany (head office) charges and deduction of input tax on mergers and acquisitions
Prof. Herman van Kesteren

14.30 – 14.45 Coffee/tea break

14.45 – 15.45
Taxation of intercompany (head office) charges and deduction of input tax on mergers and acquisitions (II)
Prof. Herman van Kesteren

15.45 – 16.00 Coffee/tea break

16.00 – 17.00
VAT treatment of head office – branch supplies and pro rata implications: Nordic countries’ perspective
Prof. Dennis Ramsdahl Jensen

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

Day 3: Friday 27 September 2019

09.00 – 10.30
The Court of Justice and VAT: recent judgments, opinions and pending cases (I)
Prof. Ben Terra

10.30 – 11.00 Coffee break

11.00 – 12.30
The Court of Justice and VAT: recent judgments, opinions and pending cases (II)
Prof. Ben Terra

12.30 – 13.30 Lunch at Faculty Club

13.30 – 14.30
The Court of Justice and VAT: recent judgments, opinions and pending cases (III)
Prof. Ben Terra

14.30 – 15.00
Q&A session and discussion
Prof. Madeleine Merkx and Prof. Ben Terra

15.30 – 16.00 Certificates awarded to participants
Prof. Madeleine Merkx and Ted Braakman

16.00 Closing and drinks at Erasmus Pavilion

 

PROF. DENNIS RAMSDAHL JENSEN

Professor at Aarhus University, School of Business and Social Sciences, Denmark

PROF. HERMAN VAN KESTEREN

Professor at Tilburg University, the Netherlands
Partner at PwC, the Netherlands

PROF. MARIE LAMENSCH

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

RONNY LANGER

Partner at KÜFFNER MAUNZ LANGER ZUGMAIER
Rechtsanwaltsgesellschaft mbH, Germany

PROF. MADELEINE MERKX

Professor at Erasmus School of Law
Boardmember at EFS
Partner at BDO, The Netherlands

ANDREA PAROLINI

Universita Cattolica of Piacenza, Italy
Maisto e Associati, Italy

PROF. BEN TERRA

Professor at University of Lund, Sweden
Professor at Universidade Católica Lisbon, Portugal

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.

TED BRAAKMAN

Seminar Coordinator
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 25 September (12.00 hrs) to Friday 27 September (16.00 hrs) 2019.

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

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 Top Level Seminar on EU VAT 2019.
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

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