Conference | Abuse of Law in European Taxation | Divergence or Convergence of Concepts and Policies (21-22/11/23)

The PwC Chair in Tax Law of the Catholic University of Louvain, the Max Planck Institute of Tax Law and Public Finance, the Tax Institute of the University of Liège with the support of the International Fiscal Association Belgian Branch are pleased to invite you to a Conference on

ABUSE OF LAW IN EUROPEAN TAXATION
Divergence or Convergence of Concepts and Policies?

21 & 22 November 2023 | Brussels

> REGISTRATION

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The fight against tax fraud and avoidance has become one of the main drivers of EU legislation and continues to influence the shaping of the case-law of the European Court of Justice in tax matters. The concept of abuse plays a key role in the interpretation of EU primary and secondary law and is even referred to in a number of provisions of EU tax legislation (harmonization directives, administrative cooperation and exchange of information). However, after almost 25 years of application by European and domestic courts and tax authorities, this apparently unifying function of the concept of abuse in tax matters raises a number of unresolved issues, creating significant legal uncertainty for taxpayers.

The conference will gather together academics, public officials and practitioners to discuss the most recent issues concerning the prohibition of abuse in tax matters, as regards the application of fundamental freedoms, the EU corporate tax directives, including the recent Pillar 2 directive and the Unshell directive proposal, VAT and customs, exchange of information,. The conference will also address the latest implications of the notion of abuse of law on corporate tax planning and tax competition among Member States in the context of the international initiatives aiming at curbing base erosion and profit shifting (BEPS) and improving global tax transparency (exchange of information).

The conference will be held on the 21 & 22th of November in Brussels at the Palais des Académies (Auditorium Albert II).

Hope to see you there !

Edoardo Traversa, UCLouvain
Isabelle Richelle, University of Liège
Wolfgang Schön, Max Planck Institute of Munich

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PROGRAMME

21 NOVEMBER 2023

09.45-10.00 | Welcome and greetings

10.00-11.15 | Session 1 : Defining Abuse of Law in tax matters

Fighting Tax Avoidance and Aggressive Tax Planning - A Legal or a Political Concept?
Philip Baker, KC, OBE, Field Court Tax Chambers, Visiting Professor University of Oxford

What is a GAAR? – a Comparative Approach
Christine Osterloh-Konrad, Professor University of Tübingen

11.15-11.30 | Coffee break

11.30-12.45 | Session 2 : Abuse of Law in Indirect Taxation

Abuse of Law under European Customs Law
Yves Melin, Avocat, Lecturer University of Liège  

Abuse of Law in VAT
Caroline Heber, Professor University of Vienna

12.45-14.00 | Lunch

14.00 -15.15 | Session 3: Abuse and Fundamental Freedoms

Fighting Artificial Transactions under the Fundamental Freedoms
Edoardo Traversa, Professor UCLouvain, Avocat

Fighting Artificial Entities and Residence under the Fundamental Freedoms and the Unshell-Directive
Adolfo Martin Jimenez, Professor University of Cadiz

15.15-15.45 | Coffee break

15.45-17.30 | Session 4 : Abuse of Law and EU Corporate tax directives

The Jurisprudence of the CJEU on the GAARs in the Parent/Subsidiary Directive and the Interest/Royalty Directive
Luc de Broe, Professor KULeuven

The Jurisprudence of the CJEU on the GAAR in the Merger Directive
Isabelle Richelle, Co-director of the Tax Institute, Professor University of Liège, Avocat

Panel Discussion on Tax abuse and EU Directives (including Unshell Directive) with Anna Manitara (EU Commission) and Emilie Maes, Avocat, Lecturer KULeuven, representative IFA Belgian Branch

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22 NOVEMBER 2023

08.45-09.00 | Welcome

09.00-10.15 | Session 1

Implementation and Interpretation of Art.6 ATAD
Aitor Navarro, Senior Research Fellow, Max Planck Institute for Tax law and Public Finance, Munich

Reportable arrangements under DAC 6 and abusive transactions
Cécile Brokelind, Professor, Lund University

10.15-10.45 | Coffee break

10.45-12.45 | Session 2 

The Impact of Pillar 2 on the Notion of Abuse in International Taxation
Georg Kofler, Professor WU Vienna

Non-Recognition of Abusive and Fraudulent Transactions - a General Principle of European Law?
Wolfgang Schön, Director, Max Planck Institute for Tax law and Public Finance, Munich

Panel discussion on Tax abuse, Pillar 2 and the harmonization of corporate taxation with Ioanna Mitroyanni (EU Commission) and Fabrizio Pascucci (PwC/UCLouvain)

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> REGISTRATION (registration is required before the 13th of November)

REGISTRATION FEE:

• 350 EUR. Payment upon reception of our invoice.
• 300 EUR for IFA members.Payment upon reception of our invoice.
• Full/partial waiver of the fee ( full time PhD, Researchers)

ADDRESS | Palais des Académies, rue Ducale 1, 1000 Brussels | Auditorium Albert II

Contact | Joelle.vandijck@uclouvain.be | tel: + 32 (0)10 47 32 84

The Conference is organised by