Working group Taxation law met this year in Vienna on 6th and 7th of September.
The list of the participants of the meeting is attached to this report.
This meeting following topics were discussed:
Summary of practices in different European countries on following topics were also presented:
The decision of the Court of Justice of the European Union in case No. C-372/10 Pak-Holdco was presented by Ms. Dagmara Dominik-Oginska.
At the end of our meeting the programme for the year 2012 was discussed. General opinion was that we should continue in the same working frame and continue with the discussions on the questions raised upon the organisation of this meeting. Also the interest in the referring the question to the Court of Justice of the European Union for the preliminary ruling procedure was raised. It was decided to prepare the suggestions to the European Commission on the CCCTB issue and to examine VAT proposals of the European Commission.
For the location for the next year meeting Greece (Athens) was proposed by Ms. Marilena Eirinaki at the end of September or beginning of October, 2013. The exact date will be fixed at the beginning of the year 2013.
The co-chair of the Working group Taxation Law dr. Aiste Medeliene informed the participants that Vilnius University, Faculty of Law, together with the social partners initiates 2nd international scientific-practical conference with topic “Tax mitigation: Pursuit of Effectiveness or Abuse of Law?”. The conference is planned for 16-17th May, 2013 to be organized in Vilnius. All interested in the topic are invited to attend the venue.