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Top-Level Seminar ‘EU VAT: Recent Developments and Outlook’ (in English)

During this 3-day seminar (in English) you and other top international indirect tax specialists will discuss the VAT implications of a wide range of topical issues, including the measures recently implemented across the EU and the recent Court of Justice case law.

You will be brought fully up-to-date with all the important developments in your field and can be assured of in-depth discussions with prestigious international speakers: Stephen Dale, Rogier Vanhorick, Prof. David Hummel, Giorgio Beretta, Prof. Marie Lamensch, Ronny Langer, Trudy Perié, Oscar Smeets, Jeroen Bijl, Ilse Aaftink, Tomasz Michalik, John Gruson, Patrice Pillet, Ruud Zuidgeest and Prof. Madeleine Merkx. The seminar will be held from Wednesday 27 – Friday 29 September 2023.

Key Benefits

  • In-depth, interactive sessions
  • Intensive 3-day programme
  • Max. 25 participants
  • Bridging theory and practice
  • International networking

EFS is pleased to invite you and other top specialists from tax advisory services, legal practice, the judiciary, government bodies, tax authorities and academia to discuss the VAT implications of a wide range of topical issues, including measures recently implemented or soon to be implemented across the EU, in an informal setting.

During the seminar we will be discussing the developments regarding the future of VAT, currently on the European Commission’s agenda and the developments on the VAT and customs related initiatives included in the Tax Action Plan and VAT in the Digital Age. With regard to VAT in the Digital Age, we will discuss the three pillars of this proposal: Digital Reporting Requirements and e-invoicing, single VAT registration and the platform economy.

Furthermore, the new reporting rules for payment service providers (CESOP) and the DAC8 proposal on the reporting and exchange of information on crypto-assets will be discussed on the second day of the seminar. Other topics for discussion that day are promotional schemes and staff benefits and a panel discussion on the VAT treatment of fuel cards and e-mobility.

The final day of the seminar will ensure you are up-to-speed with all the relevant developments in Court of Justice case law, after an introduction on the functioning of the ECJ. All the sessions will include plenty of opportunity to discuss each of the topics in detail. The seminar will end with a general reflection on the issues presented and some overall conclusions.

If you are looking to update and expand your highly specialised knowledge and to network with other leading professionals, sign up now for the EFS top-level seminar on ‘EU VAT: Recent Developments and Outlook’ to be held at the Erasmus University Rotterdam on 27 – 29 September 2023.

EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies (senior policy advisors and heads)
  • tax authorities (heads of indirect tax)
  • academia (PhD researchers, assistant professors, associate professors and full professors)
Day 1: Wednesday 27 September 2023

12.00 – 12.30 Arrival of participants at Erasmus University Rotterdam

12.30 – 13.30 Lunch at Erasmus Pavilion

13.30 – 13.45 Opening and welcome address
Prof. Madeleine Merkx and John Gruson 

13.45 – 14.45 Future of VAT
Patrice Pillet

14.45 – 15.45 Single VAT Registration
Ronny Langer

15.45 – 16.00 Coffee/tea break

16.00 – 18.00 DRR
Rogier Vanhorick and John Gruson

19.30 Dinner at Restaurant Fitzgerald, Rotterdam

Day 2: Thursday 28 September 2023

09.00 – 11.00 Platform economy
Giorgio Beretta

11.00 – 11.30 Coffee/tea break

11.30 – 12.30 PSP/DAC8
Ruud Zuidgeest and Oscar Smeets

12:30 – 13.30 Lunch at the Erasmus Pavilion

13.30 – 15.00 Promotional schemes and staff benefits
Jeroen Bijl

15.00 – 15.30 Coffee/tea break

15.30 – 17.00 Panel session – VAT treatment of fuel cards and e-mobility
Trudy Perie
Panel members:
Ilse Aaftink
Stephen Dale
Tomasz Michalik

18.30 Boat trip in the port of Rotterdam for drinks and dinner with speakers

Day 3: Friday 29 September 2023

09.00 – 10.00 Functioning of the CJEU: ‘How to read the CJEU case law and the conclusions of the Advocate General’
Prof. David Hummel 

10.00 – 10.30 Coffee break

10.30 – 12.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (I)
Prof. Madeleine Merkx and Prof. Marie Lamensch

12.00 – 13.00 Lunch at Faculty Club

13.00 – 15.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (II)
Prof. Madeleine Merkx and Prof. Marie Lamensch

15.00 – 15.30 Certificates awarded to participants
Prof. Madeleine Merkx and John Gruson 

15.30 Closing and drinks at Erasmus Pavilion

STEPHEN DALE

EU Commission VAT Expert Group,
HEDEOS, France

ROGIER VANHORICK

Global Digital Leader Indirect Tax at Deloitte

PROF. DAVID HUMMEL

European Court of Justice,
University of Leipzig

GIORGIO BERETTA 

University of Amsterdam, Netherlands
Lund University, Sweden

RONNY LANGER

Founding partner of KMLZ, Germany

PROF. MARIE LAMENSCH

Arteo, Belgium,
Vrije Universiteit Brussel,
Université Catholique de Louvain,
Cyprus International Institute of Management

RUUD ZUIDGEEST

Rabobank
Lecturer at Erasmus University Rotterdam

OSCAR SMEETS

Manager Indirect Tax (VAT) at Deloitte
Lecturer at Tilburg University

PROF. MADELEINE MERKX

Erasmus School of Law
Seminar Director EFS,
BDO, The Netherlands

JEROEN BIJL

Associate Partner EY
Judge in the appeal court of The Hague
Professor of Indirect Taxes at Nyenrode Business University

TRUDY PERIÈ

VAT specialist at Loyens & Loeff,
Vice-chair of the Indirect tax Committee of the Confédération Fiscale Européenne

ILSE AAFTINK

Shell
Chair of the eVoilin VAT working group and co-leading the ChargeUp Europe VAT working group

PATRICE PILLET

Head of Unit for VAT in DG Taxud
European Commission

TOMASZ MICHALIK

VAT Expert Group and MDDP, Poland

JOHN GRUSON

Lecturer VAT Erasmus School of Law / Economics
Seminar Coordinator Top-Level Seminar EU VAT
Deloitte Tax Research Center
PhD student at the Erasmus University Rotterdam

PROF. MADELEINE MERKX

Seminar Director
Madeleine Merkx is Professor of Indirect Taxes at the Erasmus School of Law and Programme Director of the EFS Post-Master EU VAT. She is also a partner in BDO’s Department of Professional Practice, an editor at MBB and FED and on the staff at WFR, BNB, Btw-bulletin and Taxvisions.

JOHN GRUSON LLM

Seminar Coordinator
John Gruson lectures on VAT in various Bachelor and Master courses at the Erasmus Schools of Economics and Law. He also conducts research in the field of VAT on soft law and is the coordinator of the Bachelor course Value Added Tax and the Master course Indirect Tax Assurance and Technology. He is also working as a tax advisor for the Tax Research Center of Deloitte.

DATES AND TIMES
From Wednesday 27 September (12.00 hrs) to Friday 29 September (16.00 hrs) 2023.

VENUE
The seminar will be held at the Erasmus University Rotterdam campus, Woudestein.

EFS, Erasmus University Rotterdam
Bayle Building, J5-29
Burgemeester Oudlaan 50
3062 PA Rotterdam
The Netherlands

ACCOMMODATION
Hotel accommodation close to the Erasmus University Rotterdam campus will be available for all participants.

FEE
€ 2,750 (this includes all seminar materials and meals and two nights of hotel accommodation).

LANGUAGE
The seminar will be in English.

TARGET GROUP
EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies (senior policy advisors and heads)
  • tax authorities (heads of indirect tax)
  • academia (PhD researchers, assistant professors, associate professors and full professors)

GROUP SIZE
As groups will comprise a maximum of 25 participants, you can be assured of optimal and active participation.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and any other items referred to in this brochure.

ACCREDITION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points in line with the rules applied by your own professional organisation. This programme comprises 16 hours of tax-related study, based on the professional development required by the Dutch Association of Tax Advisors. You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
All participants will receive a certificate of attendance issued by EFS, Erasmus University Rotterdam

CONTACT / TO APPLY
For more information, please contact:
John Gruson
Seminar Coordinator
gruson@ese.eur.nl
+31 (0)6 83 33 04 19
www.eur.nl/efs

Please use this application form to apply for the Top Level Seminar on EU VAT 2023.

You can click on the fillable form fields to fill in the form digitally. Once completed, please send your application form by mail to the address specified therein, or e-mail it to tlseuvat@erasmusfiscalstudies.nl.

For more information

John Gruson
Seminar Coördinator
+31 (0)6 83 33 04 19
gruson@ese.eur.nl

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