Taxation
Description
Taxation law, which places the taxpayer in an unilateral situation of redevability towards the State, is one of the core components of administrative law in all European countries.
Though it may appear 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
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.
Chairs
- Mr Juhana Niemi
- Mrs Barbara Wisiak
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
