In his e-presentation, Christian Amand discusses the European Commission’s pillar 1 of the VAT in the Digital Age proposal (ViDA) to impose the general use of e-invoicing as well as digital reporting requirements for intra-Community transactions, allegedly with a view to tackling VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss their target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions have no longer been considered by the European Commission.
e-Presentation | November 2023 | Learning time: 41 minutes
e-Presentation by Christian Amand, Tax Lawyer, Xirius, Brussels; former Chairman of the VAT and Indirect Taxation Group of the Confédération Fiscale Européenne (CFE).
In her e-presentation, Professor Marie Lamensch discusses pillar 2 of the European Commission’s ‘VAT in the Digital Age proposal’ (ViDA) which extends the scope of the VAT rules to the platform economy and here, more specifically, to sharing economy platforms providing short term accommodation rental or passenger transport. She briefly refers to the background of the proposal and then provides a thorough analysis of the different measures foreseen in the proposal to achieve the intended modernisation of the VAT regulatory framework.
e-Presentation | November 2023 | Learning time: 37 minutes
e-Presentation by Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.
In his e-presentation, Paweł Mikuła discusses pillar 3 of the European Commission’s ‘VAT in the Digital Age proposal’ (ViDA) on single VAT registration which aims at decreasing businesses’ VAT compliance obligations by taking away the need to maintain foreign VAT registrations. He provides a highly comprehensive analysis of the different measures foreseen in the proposal to achieve the intended modernisation of the VAT regulatory framework and illustrates them with practical case examples.
e-Presentation | November 2023 | Learning time: 24 minutes
e-Presentation by Paweł Mikuła, Partner Associate, Deloitte Tax Advisory, Katowice.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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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
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e-Presentation | May 2018 | Learning time: 47 minutes
Natalia Vorobyeva
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e-Presentation | May 2018 | Learning time: 46 minutes
Ine Lejeune & Liesbeth Vermeire
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e-Presentation | November 2017 | Learning time: 40 minutes
Stephen Dale
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e-Presentation | November 2017 | Learning time: 57 minutes
Jeremy Cape
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e-Presentation | March 2017 | Learning time: 29 minutes
Alain Steichen
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e-Presentation | November 2016 | Learning time: 35 minutes
Christian Amand
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e-Presentation | September 2015 | Learning time: 35 minutes
Ine Lejeune
e-Presentation | June 2015 | Learning time: 32 minutes
Alain Steichen
e-Presentation | April 2015 | Learning time: 37 minutes
Prof Jacques Malherbe
e-Presentation | April 2015 | Learning time: 60 minutes
Howard Liebman
e-Presentation collection | June 2016 | Learning time: 170 minutes
Oskar Henkow, Herman van Kesteren, Erwan Loquet and Rita de la Feria