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EATLP 2019 Congress


EATLP 2019 Congress



6 June 2019


Update and Inaugural Session – Aula Magna


16:00 – 16:20 Presentations on the Interaction between EATLP and EU Institutions

Joint Transfer Pricing Forum
Adolfo Martín Jiménez, Spain

Platform for Good Tax Governance
Ana Paula Dourado, Portugal

16:20 – 17:20 General Assembly (for members only)

17:20 – 17:40 Coffee Break

17:40 – 18:00 Welcome Addresses
Adolfo Martín Jiménez, EATLP President
Juan Zornoza, Full Professor of tax law, University Carlos III, Madrid
Jesús Gascón Catalán, Director of the Spanish Revenue Agency
Matilde Sánchez, Professor, Vice-Rector for international affairs, University Carlos III, Madrid

 18:00 – 19:00 Financial markets: complexity and fragmentation
Inaugural lecture: Mikel Tapia, Full Professor of finance, University Carlos III, Madrid

19:00 – 21:00 Get-together


7 June 2019


Main topic - Tax Procedures – Aula Magna



Until 08:45 Arrival and registration

08:45-09:00 Opening of the congress
Adolfo Martin Jiménez, EATLP President

09:00- 09:15 Introduction
Daniel Gutmann, Chairman of the EATLP Academic Committee and Moderator


Section I – General issues


09:15-10:30 Session 1 – Concepts and types of tax procedures

09:15-09:25 General reporter: Pasquale Pistone, Italy/Austria

09:25-09:40 What is a tax procedure?
Topical reporter: Ludovic Ayrault, France

09:40-09:55 Why differentiating between substantive and procedural rules?
Guest speaker: Luis Maria Diez-Picazo Giménez, Spain

09:55-10:10 General administrative law and special administrative law
National reporter: Anna-Maria Hambre, Sweden

10:10-10:30 Panel debate and questions

10:30-11:00 - Coffee break


11:00-12:15 Session 2 – Principles applying to tax procedures

11:00-11:10 General reporter: Pasquale Pistone, Italy/Austria

11:10-11:25 Can procedural human rights apply to tax matters?
National and topical reporter: Luis Eduardo Schoueri, Brazil

11:25-11:40 Effective protection and taxpayers’ bills of rights: the experience of an ombudsman
Guest speaker: Nina Olson, National Taxpayers’ Advocate, US

11:40-11:55 The impact of unwritten principles on tax procedures – A Belgian perspective
National reporter: Filip Debelva, Belgium

 11:55-12:15 Panel debate and questions

12:15-12:30 Group picture

12:30-13:30 - Lunch break


Section II – Specific issues


13:30-14:45 Session 3 – Tax audits

13:30-13:40 General reporter: Pasquale Pistone, Italy/Austria

13:40-13:55 Joint and simultaneous audits
Topical reporter: Nevia Čičin-Šain, Croatia

13:55-14:10 Legal issues arising in the process of improving the efficiency of tax audits
Guest speaker: George Pitsilis, Governor of the Independent Authority for Public Revenue (AADE), Greece

14:10-14:25 The discretionary powers of tax authorities in the Netherlands
National reporter: Diana van Hout, Netherlands 14:25-14:45 Panel debate and questions


14:45-16:00 Session 4 – Administrative review and judicial appeals

14:45-14:55 General reporter: Pasquale Pistone, Italy/Austria

14.55-15:10 Is the previous exhaustion of administrative procedures a necessary condition to access judicial procedures?
Topical reporter: Carlos Palao Taboada, Spain

15:10-15:25 Fact and law finding in European procedures on tax matters
Guest speaker: Juliane Kokott, Advocate General at the Court of Justice of the European Union, Germany/CJEU

15:25-15:40 Domestic arbitration: the Portuguese experience
Guest speaker: João Nogueira, Portugal 15:40-16:00 Panel debate and questions

16:00-16:30 - Coffee break


16:30-17:45 Session 5 – Cross-border procedures

16:30-16:40 General reporter: Pasquale Pistone, Italy/Austria

16:40-16:55 The limits to the access to mutual agreement procedures
Guest speaker: Sandra Knaepen, OECD

16:55-17:10 The limits to arbitration posed by the natural judge theory (due process of law) and cross-border tax disputes
Topical reporter: Luk Vandenberghe, Belgium/EU Commission

 17:10-17:30 Panel debate and questions

17:30-18:00 Concluding remarks by the General Reporter and the Moderator

20:00-23:00 Tax Evening, Vincci Soho Hotel


8 June 2019


EATTA Award and Academic Topic – Aula Magna


09:00-09:15 Introduction
Daniel Gutmann, Chairman of the EATLP Academic Committee

09:15-09:30 Conferral of the EATTA Award
Luk Vandenberghe, European Commission 09:30-10:15 Presentation by the EATTA Awardee

10:15–10:30 Presentation 2020 Congress Vienna
Michael Lang, Austria 10:30-11:00 Coffee break


11:00-12:30 Academic Topic: Legal transplants in tax law

11:00-11:05 Introduction
Daniel Gutmann, Chairman of the EATLP Academic Committee and Moderator


Part I – Theoretical approach

11:05-11:15 Legal transplants in tax law: methodological issues
Carlo Garbarino, Italy

11:15-11:25 Legal transplants in the EU integration process
Pietro Selicato, Italy

11:25-11:40 Critical private law perspectives on legal transplants
Mathieu Devinat, Canada


Part II, Legal transplants in the real world

11:40-11:50 Tax competition and legal transplants in corporate tax law
Irma Mosquera Valderrama, Netherlands

11:50-12:00 Legal transplants in tax treaties
Ekkehart Reimer, Germany

12:00-12:10 Legal transplants in VAT, inside and outside the EU
Eleonor Kristoffersson, Sweden 12:10-12:25 Debate


12:25-12:30 Wrap-up and conclusion

Daniel Gutmann, Chairman of the EATLP Academic Committee

Universidad Carlos III de Madrid
Calle Madrid, 126
28903 Getafe, Madrid, Espagne


Conférence des Doyens
Université numérique juridique Francophone
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