Programme
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
