ERA: All courses

Background and State of Play of the Initiative to Fight Against Tax Evasion and Aggressive Tax Planning by Addressing the Role of Enablers (SAFE)

In her e-presentation, Federica Pitrone discusses the background and the state of play of the initiative of the European Commission to fight against tax evasion and aggressive tax planning by addressing the role of enablers (SAFE). She provides an overview of objectives and policy options and offers a critical analysis of the necessity for SAFE to be implemented and the level of effectiveness of the proposed measures.

e-Presentation | May 2023 | Learning time: 1 hour 5 minutes

e-Presentation by Federica Pitrone, Head of International Tax, Intesa Sanpaolo, Milan.

Watch the premium version Purchase the premium version

Digital Services Taxes in the EU: What Can We Expect?

In his e-presentation, Juan Manuel Vázquez presents the state of play of the discussion on Digital Services Taxes (DST) in the EU context. He analyses the problematic issue of taxing the digital economy and gives an overview of the different types of digital taxes that are available. In addition, he offers a critical analysis of DSTs, by looking specifically at their origin and evolution as well as at the EU perspective on their current status and future.

e-Presentation | May 2023 | Learning time: 52 minutes

e-Presentation by Juan Manuel Vázquez, Professional Support Lawyer, Loyens & Loeff; Researcher and Academic Coordinator – CPT Project, University of Amsterdam.

Watch the premium version Purchase the premium version

Taxing Windfall Profits in the EU Energy Sector

In her e-presentation, Professor Karolina Tetlak discusses recent windfall taxes on surplus profits of energy companies in the EU: the temporary solidarity contribution imposed on the fossil fuel sector and the cap on market revenues of electricity producers. She explains the fiscal nature of these measures, and how they are used to redistribute profits of the energy sector in line with the EU environmental and energy policy. The e-presentation provides a thorough and critical analysis of Council Regulation (EU)2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices.

e-Presentation | May 2023 | Learning time: 55 minutes

e-Presentation by Karolina Tetlak, Adjunct Professor of Tax Law, University of Warsaw.

Watch the premium version Purchase the premium version

The Taxation of the Digital Economy – State of Play of the Discussion

In his e-presentation, Professor Maarten De Wilde discusses the current state of play of the debate regarding the taxation of the digital economy and gives an outlook into the possible future. He explains the framework that has been created, addresses its shortcomings and provides a thorough and critical analysis of the envisaged solutions.

e-Presentation | May 2021 | Learning time: 56 minutes

Maarten de Wilde, Professor of International and European Tax, Erasmus University Rotterdam; Director, PwC, Rotterdam.

Watch the premium version Purchase the premium version

Art. 8 ECHR and the Right to Respect for Private and Family Life in the Context of Exchange of Information

In her e-presentation, Julia Sinnig analyses Art. 8 of the European Convention on Human Rights in the context of exchange of information in tax matters. She describes the legal foundations of exchange of information both in European Union law and in double taxation conventions and provides an overview of the relevant case law of the European Court of Human Rights on the matter.

e-Presentation | March 2021 | Learning time: 40 minutes

Julia Sinnig, Project Manager, Appui au Développement Autonome, Luxembourg.

Watch the premium version Purchase the premium version

Ne bis in idem – Article 4 Protocol 7 ECHR

In his e-presentation, Rui Camacho Palma discusses the ne bis in idem principle set out in Article 4 of Protocol No. 7 of the ECHR and provides an overview of recent and landmark rulings by the European Court of Human Rights on this principle. He describes the different aspects of the principle and shows how the ECtHR interpreted them in its case law.

e-Presentation | March 2021 | Learning time: 45 minutes

Rui Camacho Palma, Partner, Head of Tax, Linklaters LLP, Lisbon.

Watch the premium version Purchase the premium version

Mandatory Disclosure of Reportable Cross-border Tax Arrangements

Professor Jacques Malherbe analyses in detail the reporting obligations in relation to reportable cross-border arrangements set out in Council Directive (EU) 2018/22. Special focus is put on the so-called ‘hallmarks’ which are used to identify potentially aggressive tax planning, as well as on the question of ‘who’ will be responsible for the reporting. Furthermore, the question of legal privilege is discussed.

e-Presentation | November 2020 | Learning time: 43 minutes

e-Presentation by Jacques Malherbe, Of Counsel, Simont Braun, Brussels.

Watch the premium version Purchase the premium version

Practical Consequences of the DAC6 Rules – What Next for Tax Administrations and Taxpayers?

Vania Petrella gives a practical analysis of the new rules and obligations regarding reportable cross-border arrangements set out in Council Directive (EU) 2018/22. She assesses the impact for taxpayers and provides an overview of best practices that companies should implement in relation to these DAC6 rules. Furthermore, she describes the impact for tax administrations (for example the danger of duplicate reporting or over-reporting) and the way to go forward.

e-Presentation | November 2020 | Learning time: 43 minutes

e-Presentation by Vania Petrella, Partner, Cleary Gottlieb Steen & Hamilton LLP, Rome.

Watch the premium version Purchase the premium version

State Aid Assessment: Impact of the Recent GC Jurisprudence in Cases T-760/15 and T-636/16 (Starbucks), T-755/15 and T-759/15 (Fiat) and T-778/16 and T-892/16 (Apple)

In his e-presentation, Professor Hein Vermeulen analyses the recent jurisprudence of the General Court of the EU (Starbucks, Fiat and Apple) and provides an assessment of State aid risks following these new cases. He explains the meaning and significance of the arm's length principle for the State aid assessment and looks into pending State aid cases and their possible outcomes.

e-Presentation | November 2020 | Learning time: 54 minutes

e-Presentation by Hein Vermeulen, Tax Director, PwC, Amsterdam; Professor of Tax Law, University of Amsterdam.

Watch the premium version Purchase the premium version

Weaknesses of the Definitive VAT System Proposal and Possible Ways Forward

Professor Marie Lamensch evaluates the weaknesses of the definitive VAT system proposal and possible ways forward. She briefly presents the VAT Action Plan and explains the risks of fraud that are harboured by the current rules. She then critically analyses step-by-step the elements of the proposed rules by comparing the intended objectives with the possible risks of fraud those objectives might carry. The presentation is concluded by outlining proposals for long-term solutions.

e-Presentation | November 2018 | Learning time: 37 minutes

Marie Lamensch

Watch the premium version Purchase the premium version Watch the free version

VAT and Electronic Commerce: the New Rules as Means for Simplification and a More Level Playing Field?

In this e-presentation, Marta Papis-Almansa deals with VAT and electronic commerce and the question of whether the new rules will function as means for simplification and a more level playing field. She explains the new rules of the e-commerce package, including e-services, OSS and supplies of goods, importation/supply of imported goods as well as the new rules for electronic interfaces facilitating distance sales.

e-Presentation | November 2018 | Learning time: 44 minutes

Marta Papis-Almansa

Watch the premium version Purchase the premium version Watch the free version