Presentation

The Universities of Lyon and Ferrara are happy to announce the first Bilateral Research Tax Seminar, to be held in Ferrara from March 24th to March 26th 2022 (subject to Covid19 restrictions).

Pursuant to the Cultural, Social and Political agenda deriving from the Treaty of the Quirinal, the Universities have launched a joint research on (Personal) Income Taxation, involving master tax students of both Lyon and Ferrara and some of the teaching staff.

The goal of the seminar is also to induce Master students to consider a future PhD research and it is essentially build according to a bottom-up approach.

The seminar will be broadcasted online too. PhD candidates doing research on personal income taxation are welcome to attend.

Personal income taxation is perhaps the cornerstone of any developed tax system. It is tasked with several purposes: to apportion the costs of the welfare in a way consistent with the ability to pay, to reduce inequalities, to provide financial means to achieve the goals set by the Constitution and by the legislator. Despite the always increasing role of VAT taxation, Personal Income tax is a very important revenue generator for the state budget : in France, Italy and arguably in most of the OECD countries.

Although income taxation has been investigated at length in case of companies and legal entities (corporate tax, business tax), personal income taxation has not been in the spotlight for some time in comparative tax law.

This project is trying to fill the gap, being the part of a larger one initiated in Summer 2021 with the Consortium of Universities and pursued in Lyon in November 12th 2021 with the University of Osnabruck.

France and Italy have a long tradition in charging (personal) income tax, as both the legal system have traditionally put emphasis on taxation of income. They consider income as the best tax base to be addressed as to enforce the duty of economic solidarity between individuals (citizens or not). Tax base calculation, as a consequence, is a delicate process, where economic, political, social agendas come to convergence. Protection of poor individuals, families, people in need is achieved via a fine tuning of the tax to be paid, that can be mitigated in some cases and increased in others, possibly via surcharges on the high income individuals.

The purpose of the seminar is compare the French and the Italian Personal income taxation focusing on the similarities, on the differences, while trying and figuring out a convergence path of the two legal systems for the years to come moving from the common pattern established in the Quirinal treaty.

Programm

24 March 2022

Personal Income Taxation : a Matter of Principles

10:00 : Opening of the Seminar - Welcome address
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.

10.30 : Personal Income taxation and the Constitutional Principles : the French and Italian perspectives
Andrea Gobbo, LLM Tax Student, University of Ferrara
Jorge Salazar, Tax LLM Student, University of Lyon
Arthur Vieux, Tax LLM Student, University of Lyon

Réflexions sur la constitutionnalisation du droit fiscal en Italie
Gianoncelli S. - Revue européenne et internationale de droit fiscal - 2020/1

11.00 : Comments and Discussion
Maria Pia Nastri, Professor, Università Suor Orsola Benincasa (TBC)
Sylvie Schmitt, Director of Degree Law and Tax Engineering, University of Toulon (online)
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon

11.30 : Guest Speaker (Le Droit Fiscal Italien de Crise)
Sylvie Schmitt, Director, Tax Engineering and Law Diploma, University of Toulon (online)

12.00 : Break (Lyon Students attending EY Tax Contest online)

EY Trophée du meilleur jeune fiscaliste

(Alternative Program for the students of Ferrara to be announced)

13.00 : Lunch Break

14.30 : Individuals or Families ? A Fiscal Dilemma (French and Italian Perspectives)
Hugo Di Liberto, Tax LLM Student, University of Lyon
Alessandro Maran, LLM Tax Student, University of Ferrara
Jonathan Puccioni, Tax LLM Student, University of Lyon

15.15 : Comments and Discussion
Chair : Marco Greggi, Professor, University of Ferrara
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa

16.00 : Break

16.30 : Keynote speech
Yoseph Edrey, Emeritus, University of Haifa

17.30 : End

25 March 2022

Personal Income Taxation : Special Cases

10:00 : Opening of the Second Day - Summary of the previous session
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon

10.30 : Special by Design : small entrepreneurs and independent workers in France and Italy
Emma Breton, Tax LLM Student, University of Lyon
Merve Ergun, PhD Candidate University of Camerino and Izmir
Pierre-Rémi Vaucanson, Tax LLM Student, University of Lyon

11.15 : Comments and Discussion
Jean-Luc Pierre, Professor Emeritus, University of Lyon
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.

12.00 : Lunch Break

14.30 : Keynote presentation
Eleonora Addarii, Lecturer, University of Ferrara

15.00 : Personal capital income taxation : the case for capital gains in France and Italy
Adama Doumbouya, LLM Tax Student, University of Ferrara
Juliette Mathieu-Aboulin, Tax LLM Student, University of Lyon
Thomas Montes, Tax LLM Student, University of Lyon

15.30 : Comments and Discussion
Marie Masclet de Barbarin, Professor, Aix-Marseille University
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.

16.00 : Break

16.30 : The Challenges ahead : addressing the rising inequalities in France and Italy
Lôan Crozat, Tax LLM Student, University of Lyon
Charlotte La Rosa-Verdon, LLM Tax Student, University of Ferrara and University of Laval
Guillaume Perol, Tax LLM Student, University of Lyon

17.00 : Comments and Discussion
Yoseph Edrey, Emeritus, University of Haifa
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon

17.30 : End

26 March 2022

Special Session : Tax and Inequalites

09:30 : ELI Award Competition Paper and Presentations selection together

With :
Massimo Rubechi, Associate Professor, University of Urbino
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon. ELI Award

10.00 : Round table - The Challenges Ahead : New Technologies and Tax Students of Ferrara and Lyon

With :
Pierre Saurel, Visiting Professor, University Suor Orsola Benincasa, Center Borelli (University of Paris)
Pablo Guedon, Tax PhD Candidate, University of Lyon

Comments by :
Marie Masclet de Barbarin, Professor, Aix-Marseille University
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon

11.00 : Social Program
Visit to Ferrara centre

12.00 : End

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