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EFS Top-Level Seminar EU VAT: Recent Developments and Outlook

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EFS Top-Level Seminar EU VAT: Recent Developments and Outlook EFS, ERASMUS UNIVERSITY ROTTERDAM EFS Top-Level Seminar EU VAT: Recent Developments and Outlook 3 DAY PROGRAMME 27 - 29 SEPTEMBER 2017 Prof. Ben Terra Oscar Henkow Prof. Marie Lamensch Andrea Parolini Thierry Charon Prof. René van der Paardt EU VAT: RECENT DEVELOPMENTS AND OUTLOOK EFS, ERASMUS UNIVERSITY ROTTERDAM ERASMUS UNIVERSITY ROTTERDAM EFS, Erasmus University Roterdam is a partnership between Erasmus University Rotterdamis a global, top-100 research the tax departments of the Erasmus University Rotterdam’s university, where ambitious students prepare for an excellent Schools of Law and Economics. career. EFS has been a leading education and research institute in the Erasmus University Rotterdam is one the biggest universities areas of international taxation and European taxation for over in the Netherlands, with a student population of 23,000 and a 25 years. research community of around 1,400. The work of EFS concentrates on the operation of both indirect On the lively and modern campus, students are constantly taxes, covering VAT and customs duties, and direct taxes, focusing encouraged to develop their talents achieve their ambitions in on individual taxation, corporate taxation and source taxation in an international classrooms of more than 100 nationalities. international and/or European context. Its intensive, career-oriented and research-driven studies are As well as regularly hosting academic symposia, conferences matched by an excellent student life in the dynamic and diverse and lectures, EFS offers a wide range of post-master programmes. city of Rotterdam. The university’s research is strongly focused on societal impact on health, wealth, governance and culture. 2 EU VAT: RECENT DEVELOPMENTS AND OUTLOOK Case law from the European Court of Justice in Luxembourg, proposals from the Commission in Brussels and, of course, Brexit: the VAT landscape is continually changing. As a top-level indirect tax specialist you operate in an environment of constant flux. You obviously have to keep up with developments in this environment and maintain an overview, both of your specialised field and commercially. But your time is scarce. The EFS 3-day top-level seminar on ‘EU VAT: The VAT and related customs implications of Recent Developments and Outlook’ (in English) the UK’s forthcoming exit from the EU will will ensure you are fully up-to-date with all the obviously also be examined. On the final day of important developments in your area of the seminar Ben Terra will ensure you are expertise. You can be assured of in-depth completely up-to-speed with all the latest discussions with the most prestigious developments in European Court of Justice international speakers: Ben Terra, case law. Oscar Henkow, Marie Lamensch, Andrea Parolini, Thierry Charon and the undersigned. Are you looking to update, expand and exchange your highly specialised knowledge and to EFS is pleased to invite you and other top network with other top professionals? If so, specialists (see Target Group on page 7) from sign up now for the EFS top-level seminar on tax advisory services, legal practice, the ‘EU VAT: Recent Developments and Outlook’, judiciary, government bodies, tax authorities to be held at the Erasmus University Rotterdam and academia to discuss the implications for campus from 27 – 29 September 2017. VAT of a wide range of topical issues in an informal setting. The seminar will cover various I look forward to seeing you in Rotterdam. important topics, including e-commerce and the digital economy, the scope of the concept Kind regards, of economic activities, deductibility of VAT by holding companies, exemptions for financial Prof. René van der Paardt services, and the treatment and impact of Seminar Director non-taxable activities. All based on the provisions of the EU VAT Directive. Other issues to be dealt with are the VAT position of permanent establishments and interaction with the fiscal unity for transactions between head offices and permanent establishments and the Commission’s recent proposal on cross-border services. 3 PROGRAMME DAY 1 WEDNESDAY 27 SEPTEMBER 2017 13.00 - 13.15 René van der Paardt Welcome address to participants at the Erasmus University Rotterdam 13.15 - 14.15 Lunch at Erasmus Pavilion 14.15 - 14.30 Ted Braakman Introduction on behalf of EFS, Erasmus University Rotterdam 14.30 - 16.00 Andrea Parolini VAT – system, impact and scope of exemptions, economic activities and supplies for consideration, chargeability, and recent case law on invoicing requirements 16.00 - 16.15 Coffee/tea break 16.15 - 19.30 René van der Paardt Taxable persons and general principles of deduction of input tax, impact of subsidies on the tax base and the scope of deductions, nature of supplies and taxable versus non-taxable events 19.30 Dinner at a restaurant in the city of Rotterdam DAY 2 THURSDAY 28 SEPTEMBER 2017 09.30 - 09.45 Ted Braakman Introduction 09.45 - 11.00 Marie Lamensch The treatment of cross-border services, role of the permanent establishment and the European Commission’s proposal regarding the future treatment of services within the EU 11.00 - 11.15 Coffee break 11.15 - 12.30 Marie Lamensch VAT treatment of digital products and other e-services under VAT 12.30 - 13.30 Lunch at Erasmus Pavilion 13.30 - 15.30 Oscar Henkow VAT treatment of holding companies, economic versus non-economic activities, deduction of input tax, VAT treatment of financial services (FS and FinTech), other exempted cross-border supplies and the impact on VAT recovery 15.30 - 15.45 Coffee/tea break 15.45 - 16.30 Thierry Charon VAT treatment of cross-border supplies of goods, distant selling and the impact of Brexit on cross-border supplies from a VAT and customs perspective 16.30 - 17.30 Oscar Henkow and Q&A session and discussion on current topics (including VAT on holding Thierry Charon company structures, cross-border supplies and impact of Brexit) 17.30 - 19.30 Drinks 19.30 Informal meeting and dinner with the speakers during a boat trip in the port of Rotterdam DAY 3 FRIDAY 29 SEPTEMBER 2017 09.30 - 09.45 René van der Paardt Introduction 09.45 - 11.00 Ben Terra The Court of Justice and VAT: Recent judgments, opinions and pending cases (I) 11.00 - 11.15 Coffee break 11.15 - 12.30 Ben Terra The Court of Justice and VAT: Recent judgments, opinions and pending cases (II) 12.30 - 13.30 Lunch at Erasmus Pavilion 13.30 - 15.30 Ben Terra The Court of Justice and VAT: Recent judgments, opinions and pending cases (III) 15.30 - 16.00 Discussion, summary and final conclusions 16.00 Closing and drinks 4 SPEAKERS THIERRY CHARON Fiscale Hogeschool - in collaboration with the KU Leuven, Belgium Chairman of the European VAT club Member of the VAT Expert Group of the European Commission DR. OSCAR HENKOW University of Lund, Sweden PROF. DR. MARIE LAMENSCH Institute for European Studies at the Vrije Universiteit Brussel, Belgium KU Leuven and UCLouvain, Belgium PROF. DR. RENÉ VAN DER PAARDT Erasmus School of Economics, The Netherlands Partner at AKD Lawyers, The Netherlands ANDREA PAROLINI Università Cattolica of Piacenza, Italy Maisto e Associati, Italy Member of the VAT Expert Group of the European Commission PROF. DR. DR. H.C. BEN J.M. TERRA University of Lund, Sweden Universidade Católica-Lisbon, Portugal 5 PROGRAMME MANAGEMENT Professor René van der Paardt Ted Braakman Director of the EFS Top-Level Seminar Coordinator of the EFS Top-Level on ‘EU VAT: Recent Developments and Seminar on ‘EU VAT: Recent Outlook’ and Board Member of EFS Developments and Outlook’ René van der Paardt is Professor of Ted Braakman is a university lecturer Indirect Taxes at the Erasmus School of on VAT at the Erasmus School of Law Economics, Programme Director of the and Programme Coordinator of the EFS Post-Master in Indirect Taxes, EFS Post-Master in Indirect Taxes. lecturer at the Amsterdam School of He was previously partner at EY and Real Estate and tax consultant at AKD is now external adviser to RED The N.V. He is editor of various legal Network, as well as having his own journals, including Highlights and tax advisory practice. Insights in European Taxation, and regularly publishes in this and other periodicals. ROTTERDAM With a population of over 600,000, Rotterdam is the second largest city in the Netherlands and the centre of the Rotterdam-The Hague metropolis. With over 170 different nationalities Rotterdam is a truly multicultural city. From Brazilian, Polish and Iranian restaurants to African and Asian supermarkets: you’ll find it all in Rotterdam. Rotterdam is famous for having the largest port in Europe, while the River Maas also runs through the ‘skyscraper city’. And behind the modern skyline, with its innovative and avant garde architecture, you’ll find an atmospheric and historic city centre. The city’s international character is also reflected in its cultural activities, including the international art exhibited at the Boijmans Van Beuningen Museum and the Kunsthal. Every January you can watch movies from all around the world during the International Film Festival, while in summer you can enjoy the Summer Carnival and the North Sea Jazz festival. 6 GENERAL INFORMATION DATES AND TIMES GROUP SIZE From Wednesday 27 September (13.00 hrs) to Friday 29 September As groups will comprise a maximum of 25 participants, you can (16.00 hrs). be assured of optimal and active participation. VENUE DISCLAIMER The seminar will be held at the Erasmus University Rotterdam EFS reserves the right to change the policy, programme, fees and campus, Woudestein. any other items referred to in this brochure. ACCOMMODATION ACCREDITATION / CONTINUING PROFESSIONAL DEVELOPMENT Hotel accommodation close to the Erasmus University Rotterdam The programme is accredited and you will therefore be eligible campus will be available for all participants.
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