Taxation
Description
Tax law places the taxpayer in an unilateral situation of redevability towards the State. As such, taxation is a core component of administrative law in all European countries.
Though subtle and technical, taxation law is at the confluence of constitutional law, EU-law and the ECHR. EU-law directly sets the rules on VAT, customs and excises whereas the EU four fundamental freedoms have a major impact on both direct and indirect taxation set by national rules. Taxation law is also impacted by fundamental rights set both by the ECtHR (esp. art. 6, 8 and art. 1 p. 1 and 4 p.7) and national Constitutions, leading to complex normative interactions.
The AEAJ Taxation Working Group organises a seminar each year, dedicated to the recent evolutions and cutting-edge issues on European taxation law.
The
seminars invite as speakers experts from across Europe, including, besides tax judges and academics, policy-makers and representatives of national tax authorities, as well as specialised lawyers, consultants and accountants who provide different perspectives on taxation law.
Co-chairs
- Mr Juhana Niemi, chief judge at the administrative court of Northern Finland;
- Mrs Barbara Wisiak, deputy president, Graz antenna of the Federal Finance Court, Austria.
Past Meetings
- 1-2 Oct. 2026 - Bratislava, Slovakia: Unified Fundamental Rights vs. Diverse National Procedures - Tax litigation across Member-States
- 29-30 May 2025 - Vilnius, Lithuania: The never-ending story of VAT-fraud
- 6-7 June 2024: Vienna, Austria: Challenges of Digital Markets
- 12-13 June 2023 - Stockholm, Sweden: Tax avoidance - legal provisions and practical experience
- 6-7 Oct. 2022 - Sofia, Bulgaria: Deductibility of contributions and donations
- 14 Oct. 2021 - Lyon, France: State Aids and Covid-19
- 19 Oct. 2019 - Helsinki, Finland: The Burden of proof - comparative procedural aspects
- 11-12 Oct. 2018 - Lisbon, Portugal
- 5-6 Oct. 2017 - Ljubjlana, Slovenia: Administrative Cooperation in Tax Matters
- 13-14 Oct. 2016 - Warsaw, Poland: Fiscalis event in cooperation with the DG TAXUD of the European Commission
- 8-9 Oct. 2015 -Thessaloniki, Greece: Various topics on direct and indirect taxation