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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 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: Stephen Dale, Prof. Mariken van Hilten, Prof. David Hummel, Prof. Roland Ismer, Prof. Marie Lamensch, Ronny Langer, Erwan Loquet, Fernando Matesanz, Prof. Gert-Jan van Norden, Marta Papis-Almansa, Andrea Parolini, Patrice Pillet, Tamas Vekasi and Prof. Madeleine Merkx.
 The seminar will be held from Wednesday 28 – Friday 30 September 2022.

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 cross-border trade and the supply of services, 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 and VAT in the Digital Age. We will also provide you with an overview of recent case law on holdings, VAT groups and the right of deduction in the light of the economic reality.

The effect of recent Court of Justice case law on holdings and VAT grouping will be discussed on the second day of the seminar while the focus will also be on the difficulty in establishing the place of supply of services. Other topics for discussion will be the technological developments across the EU regarding real-time reporting, e-invoicing and e-reporting and the VAT aspects of intra-Community trading, import and export in 2022.

You will also be updated on the future of the exemptions with regard to banking and insurance services, next to the principles in the EU Charter of Fundamental Rights relevant to VAT and their limitations. The final day of the seminar will ensure you are up-to-speed with all the relevant developments in Court of Justice case law, after an introduction on the functioning of the ECJ. All the sessions will include plenty of opportunity to discuss each of the topics in detail. The seminar will end with a general reflection on the issues presented and some overall conclusions.

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 28 September 2022

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 and John Gruson 

13.45 – 14.45 Future of VAT
Patrice Pillet

14.45 – 16.15 The Future of FSI (incl. PSP Directive)
Prof. Gert-Jan van Norden

16.15 – 16.45 Coffee/tea break

16.30 – 18.00 Real Time Reporting and e-invoicing
Prof. Roland Ismer
Panel members:
Fernando Matesanz
Andrea Parolini
Stephen Dale
Marta Papis-Almansa
Tamas Vekasi

19.30 Dinner at Restaurant Fitzgerald, Rotterdam

Day 2: Thursday 29 September 2022

09.00 – 10.00 Economic Reality and the right of deduction
Marta Papis-Almansa

10.00 – 10.15 Coffee/tea break

10.15 – 11.15 VAT, import and export
Prof. Mariken van Hilten

11.15 – 11.30 Coffee/tea break

11.30 – 12.30 Holdings & VAT grouping (incl. Germany)
Ronny Langer

12.30 – 13.30 Lunch at Faculty Club

13.30 – 14.30 Difficulty in establishing place of supply of services (I)
Erwan Loquet

14.30 – 14.45 Coffee/tea break

14.45 – 15.45 Difficulty in establishing place of supply of services (II)
Erwan Loquet

15.45 – 16.00 Coffee/tea break

16.00 – 17.00 Charter of Fundamental Rights and VAT:
when is the Charter relevant in VAT law? / Principles in the EU Charter relevant to VAT and their limitations

Prof. Marie Lamensch

18.30 Boat trip in the port of Rotterdam for drinks and dinner with speakers

Day 3: Friday 30 September 2022

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

15.00 – 15.30 Certificates awarded to participants
Prof. Madeleine Merkx and John Gruson 

15.30 Closing and drinks at Erasmus Pavilion

STEPHEN DALE

EU Commission VAT Expert Group,
HEDEOS, France

PROF. MARIKEN VAN HILTEN

Vicepresident Dutch Supreme Court
Professor of Indirect Taxes at University of Amsterdam

PROF. DAVID HUMMEL

European Court of Justice,
University of Leipzig

PROF. ROLAND ISMER

Friedrich-Alexander University
Erlangen-Nürnberg, Germany

RONNY LANGER

Founding partner of KMLZ, Germany

PROF. MARIE LAMENSCH

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

ERWAN LOQUET

BDO Tax & Advisory Partner, Luxembourg,
Lecturer at the University of Luxembourg

FERNANDO MATESANZ

Spanish VAT Services Asesores, Spain
President of the Madrid VAT Forum Foundation

PROF. MADELEINE MERKX

Erasmus School of Law
Seminar Director EFS,
BDO, The Netherlands

PROF. GERT-JAN VAN NORDEN

Tilburg University, The Netherlands
Meijburg & Co, The Netherlands

MARTA PAPIS-ALMANSA

MSCA Fellow at the University of Copenhagen, Denmark

ANDREA PAROLINI

Maisto e Associati, Italy
Member of the VAT Expert Group

PATRICE PILLET

Head of Unit for VAT in DG Taxud
European Commission

TAMAS VEKASI

Tax and Law Leader EY, Hungary

PROF. MADELEINE MERKX

Seminar Director
Madeleine Merkx is Professor of Indirect Taxes at the Erasmus School of Law and Programme Director of the EFS Post-Master EU VAT. 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 28 September (12.00 hrs) to Friday 30 September (16.00 hrs) 2022.

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:
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 2022.

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 tlseuvat@erasmusfiscalstudies.nl.

For more information

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

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