EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS (EATLP)
CONGRESS 2012
31 May - 2 June 2012, Erasmus University Rotterdam (EUR), Netherlands
draft PROGRAMME (version 14 April 2012)
Thursday, 31 May 2012
12:00 -- 14:00 Meeting Executive Board – NH Atlanta hotel (see city map) – room X
14:00 -- 16:00 Meeting Academic Committee - NH Atlanta hotel (see city map) – room X
14:00 -- 16:00 Meeting Organizing Committees 2013 and 2014 NH Atlanta hotel (see city map) – room Y
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15:00 – 16:30 Congress registration -- City Hall, Coolsingel 40, Rotterdam (city map) -- hall A
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16:00 – 18:30 Pre-congress event: EC Tax Review 20th Anniversary Seminar: Fiscal Autonomy in a changing EU
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-- City Hall, Coolsingel 40 Rotterdam -- hall B
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16:00 – 16:30 refreshments
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16:30 Key-note speech: Algirdas Šemeta, EU Commissioner TAXUD
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moderator panel: Han Kogels, emeritus professor EUR and Secretary General IFA
speakers: Kai A. Konrad, director Max Planck Institut for Tax Law & Public Finance
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Krister Andersson, chairman Tax Policy Group, Business Europe
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Jaap de Zwaan, professor of EU law at EUR
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Frans Vanistendael, Academic Chairman IBFD
18:30 – 19:30 Opening reception – Welcome by congress organizers & Kees van Raad, chairman EATLP Executive Board -- hall C
19:30 – 21:30 Buffet dinner -- hall D
Friday, 1 June 2012 – Erasmus University M building - Forumzaal
08:30 – 12:00 Congress registration & Start of Doctoral Poster Program
09:00 – 09:10 Opening of the Congress -- Kees van Raad, chairman EATLP Executive Board
09:10 – 09.15 Congress subject: Taxation of charities
Introduction -- Peter Essers, chairman EATLP Academic Committee
09:15 – 09:30 General remarks and introduction congress subject – Frans Vanistendael
09:30 – 10:15 Section 1 – The general (non-tax) legal framework for non-profit activities
09:30 – 10:00 Presentation by Mark Bowler Smith and Huigenia Ostik
10:00 – 10:15 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Mark Bowler Smith
and Huigenia Ostik)
10:15 – 10:45 Coffee break
10:45 – 11:30 Section 2 – (part 1) – The income tax status of non-profit entities and non-profit activities
10:45 – 11:15 Presentation by Fabrizio Amatucci and Giuseppe Zizzo
11:15 – 11.30 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Fabrizio Amatucci
and Giuseppe Zizzo)
11:30 – 12:15 Section 2 (part 2) – The income tax status of investment and business activities supporting such
non-profit entities or non-profit activities
11:30 – 12.00 Presentation by Marcos Pascual and Susana Bokobo
12:00 – 12:15 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Marcos Pascual
and Susana Bokobo)
12:15 – 13:45 Lunch
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13:45 – 14:30 Section 3 – Deduction of gifts and contributions and other tax incentives in the PIT and CIT for non-profit entities or non-profit activities
13:45 – 14:15 Presentation by Katerina Savvaidou and Heike Jochum
14:15 – 14:30 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Katerina Savvaidou
and Heike Jochum)
14:30 – 15:15 Section 4 – The application of VAT/GST or turn over taxes on non-profit-entities and non-profit
activities
14:30 – 15:00 Presentation by Ole Gjems-Onstad and Peter Melz
15:00 – 15:15 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Ole Gjems-Onstad
and Peter Melz)
15:15 –15:45 Coffee break
15:45 – 16:30 Section 5 – Inheritance tax, estate and gift taxes and other taxes (ex. wealth tax)
15:45 – 16:15 Presentation by Frans Sonneveldt and Rik Deblauwe
16:15 – 16:30 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Frans Sonneveldt
and Rik Deblauwe)
16:30 – 17:15 Section 6 – (1) the impact of EU law and ECJ case law on cross-border non-profit activities and (2)
the significance of the European Foundation.
16:30 – 16:45 Presentation by Edoardo Traversa
16:45 – 17:00 Presentation by Sigrid Hemels
17:00 – 17:15 Discussion (discussion panel: Peter Essers (chair), Frans Vanistendael, Edoardo Traversa
and Sigrid Hemels)
17.15 – 17.30 Closing remarks -- Frans Vanistendael
19:00 − 22:00 Dinner party at SS Rotterdam
19:00 – 19:30 Boarding ‘Nehalennia’ (boat) at Boompjes,& trip to the ‘SS Rotterdam’ (for info see http://www.ssrotterdam.nl/)
19:30 – 22:00 Congress dinner on the ‘SS Rotterdam’
Saturday, 2 June 2012 – Erasmus University (EUR) M building - Forumzaal
09:00 – 10:00 General Assembly (EATLP Members, Applicant Members and Special Guests only)
10:00 – 10:30 Coffee break
10:30 – 11:30 European Academic Tax Thesis Award - Presentation of Prize Winners
11:30 − 13:00 Manfred-Mössner lecture: Tax Administration versus taxpayer: A new deal? -- Maria Teresa
Soler Roch
13:00 Closing of the congress
13:15 – 16:00 Meeting Academic Committee -- Erasmus University, T building
The following sponsors have kindly contributed to this Congress:
O Kluwer Law International, publisher of EC Tax Review
O Erasmus School of Law at the Erasmus University Rotterdam |