Presentation

This EJTN seminar aims to provide judges from the EU Member States with a training course on the issues ranging from the national courts dealing with recent EU Tax problems and challenges.

The training will be focused on the field of Direct Taxation. Including the presentation of relevant practical cases at the European level. Each presentation will be led by experienced practitioners and trainers. Participants will learn by doing as they are guided through the case-law examples that best illustrate a comprehensive analytical framework of the topic.

The event will provide a forum for discussion of practical questions and challenges faced by the judges in their day-to-day application of EU Tax Law.

Programm

22 March 2022

Moderator : Ms. Evgenia Papadopoulou, Senior Judge, Administrative Court of Appeal, Tripoli-Greece. Vice President of the Association of European Administrative Judges (AEAJ)

9.00 : Arrival and Registration of Participants

9.30 : Welcome Words
Ms. Evgenia Papadopoulou, Senior Judge, Administrative Court of Appeal, Tripoli - Greece. Vice President of the Association of European Administrative Judges (AEAJ)

Presentation of the European Judicial Training Network (EJTN) & Pre-Training Knowledge Assessment (Turning Technologies)
Ms. Eunice Litu, Interim Project Manager at EJTN

10.00 : Tax avoidance and recent case-law of ECJ
Ms. Katerina Savvaidou, Assistant Professor at Aristotle University of Thessaloniki, Holder of the Jean Monet Chair “European Tax Policy and Administration''

Q&A – Discussion

11.00 : Group Photo and Coffee break

11.30 : Recent case-law of the ECJ - Balance between tax administration efficiency and taxpayer protection
Mr. Georges Cavalier, co-director Lyon Tax LLM, University of Lyon, and Visiting Professor at the University Suor Orsola Benincasa (Italy)

Q&A – Discussion

12.30 : Lunch Break

13.30 : Capital gains on personal income tax - case studies and group work
Ms. Sofia Claro, Judge at the First Instance Tax and Administrative Court of Sintra

Q&A – Discussion

15.00 : Coffee Break

15.30 : EU measures to protect fiscal revenue and to fight economic crime, including tax fraud
Mr. Alastair Sutton, Barrister (England and Wales), Lawyer at the French-speaking bar of Brussels, former official of the EU Commission

Q&A – Discussion

16.30 : End of Day 1

19.30 : Official Dinner

23 March 2022

Moderator : Ms Evgenia Papadopoulou, Senior Judge, Administrative Court of Appeal, Tripoli-Greece. Vice President of the Association of European Administrative Judges (AEAJ)

9.00 : Arrival and Registration of Participants

9.30 : The comparison of the concepts of “fixed establishment” and “permanent establishment”
Ms. Charlene Herbain, PhD, Policy Officer at the European Commission

Q&A – Discussion

10.15 : Capital gains on personal income tax – case studies : discussion and decision
Ms. Sofia Claro, Judge at the First Instance Tax and Administrative Court of Sintra

Q&A – Discussion

11.15 : Coffee break

11.30 : Aspects of tax domicile – a case study
Ms. Maria Papadopoulou, Judge at the First Instance Administrative Court of Thessaloniki

Q&A – Discussion

12.30 : Fundamental principles of EU Tax Law
Ms. Evgenia Papadopoulou, Senior Judge, Administrative Court of Appeal, Tripoli-Greece. Vice President of the Association of European Administrative Judges (AEAJ)

Q&A – Discussion

13.15 : Closing Remarks
Ms. Evgenia Papadopoulou, Senior Judge, Administrative Court of Appeal, Tripoli-Greece. Vice President of the Association of European Administrative Judges (AEAJ)

Post-Training Knowledge Assessment (Turning Technologies)
Ms. Eunice Litu, Interim Project Manager at EJTN

13.30 : End of Training

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