Objective

The purpose of this course is to provideparticipants with comprehensive knowledge of the fundamentals of European tax law.

Participants will be able to deepen their knowledge through discussions, case studies and workshops.

Key topics

• International and EU legal framework in the field of taxation
• Main sources of EU law in the area of direct and indirect taxation
• Individual taxation and CJEU case law
• Corporate taxation in the EU and the relevant corporate tax directives
• The European Union’s fight against tax avoidance
• Fundamental VAT rules and related case law
• The BEPS project: where do we stand?
• Update on latest fiscal State aid issues

Participants will be able to deepen their knowledge through discussions and workshops.

Who should attend?

The course is suitable for lawyers in private practice, in-house counsel, officials in public administration/ministries and members of the judiciary seeking an introduction to European tax law.

Visit to the CJEU in Luxembourg

Participants in this summer course will also have the opportunity to visit the Court of Justice of the European Union in Luxembourg.

Speakers

Tomas Balco, Senior Adviser, BEPS Capacity Building Team, Organisation for Economic Co-operation and Development (OECD),

Paris Prof Werner Haslehner, ATOZ Chair for European and International Taxation, University of Luxembourg

Mart van Hulten, Assistant Professor, Department of Tax Economics, Tilburg University; Tax Lawyer, Lubbers, Boer & Douma, The Hague

Prof Patricia Lampreave, Head of International Tax Regulation, INDRA Group, Madrid; Tax Professor, Institute of Securities Studies, Madrid

Maxime Leenders, Junior Tax Consultant, BDO Netherlands, Tilburg

Prof Madeleine Merkx, Professor of Indirect Taxation, Erasmus University Rotterdam; Partner, BDO Netherlands, Tilburg

Aikaterini Pantazatou, Associate Professor in Tax Law, University of Luxembourg

Prof Daniël Smit, Professor of the Taxation of the Digital Economy, University of Amsterdam; Associate Partner – International Tax and Transactions Services, EY, Amsterdam

Mario Tenore, Of Counsel, Pirola Pennuto Zei & Associati, Milan