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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 and Tax Measures

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

Review of Commission decisions on Advance Tax Rulings
  • Similarities and differences

Andrew Thomson, Sullivan & Cromwell, London (invited)

13:45

Case Study on the Arm’s Length Principle

Patrick van Min, Partner Deloitte, Rotterdam (invited)

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

16:15

How to treat exceptions that apply to all sectors? The Spanish Goodwill and Tax Lease Cases

Alfonso Lamadrid de Pablo,Principal Associate, Garrigues, Brussels (invited)

17:00

Q&A

17:30

End of Day 1


DAY 2

Session III: Product-specific and Environmental Taxes

09:00

Parafiscal Levies, Turnover Taxes, Product-specific and Sector-specific Taxes

Phedon Nicolaides

10:00

Coffee break

10:30

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

 

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 (invited)

15:45

Coffee break

16:00

Recent Commission proposals on corporate taxation and how they may affect future state aid enforcement

Professor Rita de la Feria, Professor of Tax Law , University of Leeds (invited)

Session V: Problem solving

17:00

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

16:30

End of the Training & Distribution of your Certificates

 
*Programme may be subject to change.

 

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