About “European Tax Judges Conference”
The Conference will provide a forum for judges dealing with cases in direct and indirect tax matters to discuss various aspects of their work with colleagues from other countries and to exchange views on European and international law issues.
The seminar is organised by the non-profit body “Deutsche Finanzgerichtstag e.V.”, an association formed by most of the German tax judges, holding annual meetings to discuss current developments in tax law and problems of procedural law.
The conference will be attended by judges from the Member States specialising in tax law. The conference will be held in English.
Program “2. European Tax Judges Conference” | Cologne, September 18th – 19th 2022
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Sunday, 18 September 2022
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from 19:00
Welcome Reception
Get-together in the “Wappensaal” of the brewery Früh (Adress: Am Hof 5, 50667 Cologne) the evening before the conference.
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Monday, 19 September 2022
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9:00 – 9:30
Welcome and introduction
Benno Scharpenberg, Chief Justice of the Tax Court of Cologne and Conference leader
Dr. Hans-Josef Thesling, Chief Justice of the German Federal Tax Court, Munich -
9:30 – 11:00
Panel 1: Fundamental rights and taxation in the EU
Chair and Speaker: Serge Schroeder, Premier Conseiller, Member of the Administrative Court, Luxembour
Dr. Stefan Wilk, Judge at the Tax Court of Cologne
Prof. Dr. Adam Nita, University of Krakau, Judge at the Administrative Supreme Court, Warschau
– Preliminary rulings concerning fundamental rights and exchange information for tax purposes
– Tax payers rights and Soft Law (Germany/EU)
– European Rule of Law Mechanism
– Claim for repayments of taxes declared by the Court to be contrary to eu-law -
11.00 – 11:30
Coffee Break
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11:30 – 12:30
Panel 2: Distortion of competition and political business development by Taxation – Combating abusive tax arrangements
Chair and Speaker: Prof. Dr. Caroline Vanderkerken, Judge (Counselor) at the Court of Appeals Brussels/Belgium and Professor at the University Hasselt/Belgium
Rüdiger Schmittberg, Vice-President of the Tax Court of Berlin-Brandenburg
Fabian Hentschel, Judge at the Tax Court of Berlin-Brandenburg
– Elements of state aid according to the jurisprudence of the ECJ
(especially national research promotion and EU-law)
– Tax competition between the EU-member-states
– Combating abusive tax arrangements -
12.30 – 13:30
Lunch
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13:30 – 14:30
Panel 3: Income from capital assets and EU-Law – new developments
Chair and Speaker: Dr. Christian Levedag, Judge at the German Federal Tax Court, Munich
Joachim Moritz, Attorney at law and Tax Consultant (former Judge at the German Federal Tax Court, Munich)
– Taxation of income from cross border capital investments – the legal frame
– Non taxable repayments of capital from EU-companies and Non-EU companies
– Forfeiture of foreign tax credits in the resident state in case of domestic losses
– Withholding tax issues – the Sofina decision of the EC
– Shell companies and ATAD III -
14:30 – 15:00
Coffee Break
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15:00 – 16:30
Panel 4: VAT –Developments
Chair: Professor Mr. Dr. Mariken van Hilten; Vice-President at the High Council (Hoge Raad) of the Netherlands, Den Haag
Alexandra Schütze, Judge at the Tax Court of Duesseldorf
Dr. Christian Sternberg, Judge at the Tax Court of Münster
Dr. Katarina Günther, Judge at the Tax Court of Berlin-Brandenburg
– New VAT-cases of the ECJ
– VAT and protection legitimate expectation
– Fighting against VAT fraud
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Information:
If you want to participate, please register until September 12th, 2022 via: European Tax Judges Conference – Registration (lets-meet.org); s. the EUTJC website (WWW.EUTJC.EU).