Tuesday 23 October – Wednesday 24 October 2018

Barcelona, Spain

EJTN ADMINISTRATIVE LAW PROJECT Judicial Training on EU Taxation Law

With financial support from the Justice

Programme of the European Union

This training will cover the issues ranging from the national courts dealing with EU law, Value Added

Tax (VAT) to recent EU Tax problems and Challenges. The training will include practical workshops on

individual tax law cases.

Participants are expected to have some background knowledge of the subject and to engage in active

discussions with their counterparts from across the EU. This training seeks to operate as platform for

the exchange of knowledge and best practices among colleagues, the creation of judicial cooperation

and understanding, and the debate of key developments in this field.

PROGRAMME

1st day

Moderator: Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

8.45 – 9.00

Arrival and Registration of Participants

9.00-9.30

Welcome Words & Presentation of the European

Presentation of the European Judicial Training Network (EJTN) & Pre-Training Knowledge Assessment (Turning Technologies)

Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

Ms. Giulia CARPENTIERI, Junior Project Manager at EJTN

9.30-10.30 Value Added Tax (VAT): Main Principles

Mr. David HUMMEL, Referandaire, Cour de Justice de l'Union Européenne, Cabinet de Mme l’avocat general Kokott

10.30-11.00 Coffee break 11.00-12.00 National (Equal) Treatment Principle And

Regulatory Framework for Tax in the EU

Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

12.00-13.00 VAT in Practice – European Court of Justice

Mr. David HUMMEL, Referandaire, Cour de Justice de l'Union Européenne, Cabinet de Mme l’avocat general Kokott

13.00-14.00 Lunch Break

14.00-15.30

Workshops (individual cases)

Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom) Mr. David HUMMEL, Referandaire, Cour de Justice de l'Union Européenne, Cabinet de Mme l’avocat general Kokott

15.30-16.00 Coffee Break

16.00-16.45 Conclusions of Workshops Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

Mr. David HUMMEL, Referandaire, Cour de Justice de l'Union Européenne, Cabinet de Mme l’avocat general Kokott

16.45 End of Day 1

19.00 Official Dinner (TBC)

2nd day

Moderator: Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

8.45-9.00 Arrival and Registration of Participants

9.00-10.00 National Courts Dealing with EU Law Q&A, Discussion

Mr. Timothy LYONS, 39 Essex Chambers (London, United Kingdom)

10.00-10.45 VAT in practice – national court Ms. Barbara Wisiak Bundesfinanzgericht (Federal Tax Court, Austria)

10.45-11.15 Coffee Break 11.15-12.00 Tax Cases and EU Law

Mr. Wim ROELS, Legal Service, European Commission

12.00-12.45

Recent EU Tax Problems and Challenges Mr. Wim ROELS, Legal Service, European Commission

12.45-13.15 Q&A, Closing Address, Post-Training Knowledge Assessment (Turning Technologies) End of Training

Mr. Tom O’SHEA, Centre for Commercial Law Studies, Queen Mary University (London, United Kingdom)

Ms. Giulia CARPENTIERI, Junior Project Manager at EJTN

European Judicial Training Network 123, rue du Commerce B-1000 Bruxelles Phone +32 2 280 22 42 Fax +32 2 280 22 36 Mail ejtn@ejtn.eu www.ejtn.eu