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20 November - 21 November 2017 | Brussels

Programme

2-day intensive training on the concept of State aid for tax measures, regulations applicable for the tax sector, and relevant case law

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DAY 1

08:30             Registration
09:00
 
Welcome note by the Chair & Introduction of participants

Session I: Fundamental principles

09:15

Application of State Aid Rules to Tax Measures

  • Introduction, Article 107(1) TFEU

Phedon Nicolaides

10:45

Coffee Break 

11:15

State Aid Review of Business Tax Measures: Aspects relating to International
Taxation

Pierpaolo Rossi, Senior Legal Expert, Competition and Mergers Team, Legal Service, European Commission (invited)

12:15

Lunch

Session II: Corporate Taxation

13:15

Transfer Pricing & the Arm’s Length Principle

  • Advance Pricing Agreements
  • Application to the cases of amazon and Starbucks

Andrew Thomson, Sullivan & Cromwell, London

13:45

Case Study on the Fiat Luxembourg Tax Rulin

Andrew Thomson

14:30

Coffee Break

14:45

Case Study: Transfer Pricing in Action – Apple Case

Andreas von Bonin, Partner, Antitrust, Competition and Trade, Freshfields Bruckhaus Deringer LLP, Brussels; Legal Counsel for Apple

16:15

Case Study: Spanish Goodwill (World Duty Free) & Tax Lease Cases

  • Essential differences
  • Exceptions that apply to all companies are still exceptions

Alfonso Lamadrid de Pablo,Principal Associate, Garrigues, Brussels

17:00

Q&A

17:30

End of Day 1


DAY 2

Session III: Product-specific and Environmental Taxes

09:00

The “art” of defining the scope of a tax measure: The Case of Environmental Taxes (Dutch NOx and British Aggregates Cases)

Sjoerd Douma, Professor of International & EU Tax Law, Leiden University (invited)

10:30

Coffee break

11:00

Turnover Taxes and Parafiscal Levies

Phedon Nicolaides

12:00

Lunch

Session IV: Procedures

13:00

Best Practice: Application of State Aid Rules to Tax Measures in Hungary

  • General concepts
  • Roles of SAMO
  • Hungarian tax measures in historical context
  • Regional tax measures

Péter Staviczky, Attaché for State Aid, Hungarian Permanent Representation, Brussels

14:30

Charges by Sub-national Authorities and Entities: The Cases of Italian Regions and German Airports

Massimo Merola, Professor of Law, College of Europe, Bruges; Senior Partner, Bonelli Erede Pappalardo, Brussels

15:45

Coffee break

Session V: Problem solving

16:00

Problem-solving session

Interactive session on best practices where you will have the opportunity to present you cases and questions and discuss them with our experts and on the participants.

Phedon Nicolaides

16:45

End of the Training & Distribution of your Certificates

 
*Programme may be subject to change.

 

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