Giorgio Beretta

Giorgio Beretta - Tax Lawyer Ph.D. and LL.M. - Professor in University of Amsterdam -International Taxation - Tax Law - European Taxation - Sharing Economy

KOZMINSKI UNIVERSITY. “VAT Harmonisation in the European Union – Present and Future”. 27-28 September 2021

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The Department of Financial Tax Law and the VAT Research Centre at Kozminski University in Warsaw, in cooperation with the Mazovian Branch of the National Chamber of Tax Advisers, would like to invite you to the international scientific conference “VAT harmonisation in the European Union – present and future”. The conference will be held in Warsaw on 28-29 September 2021 in hybrid mode.

The proper operation of the common market is a fundamental condition for the functioning of the European Union. One of the indispensable elements in the operation of the common market is a harmonised VAT system. While abiding by the fundamental principles of VAT, i.e. the principles of universality, neutrality and proportionality, it should not only ensure the free and competitive movement of goods and services between Member States, but should also guarantee VAT revenue, not only for the budgets of the Member States, but also for that of the European Union. 

Challenges in the harmonisation of the VAT system in the European Union are not only a legislative or political challenge, but also constitute an excellent platform for analysing the views of science, doctrine and practice of individual Member States in this field. The planned conference, thanks to the participation not only as participants, but also as speakers of distinguished academics from European universities will certainly allow for an exchange of views of science and doctrine on the process of VAT harmonisation. The participation of representatives of the judiciary and practitioners will additionally contribute to the exchange of views, but also to the determination of the role which the case-law of the European Court of Justice of the European Union plays in the harmonisation process and what this role will look like in the definitive VAT system. 

Programme of the Conference
September 28, 2021

9.00 – 9.15     OPENING Prof. Grzegorz Mazurek, Rector of Kozminski University  

9.15 – 12.15     Panel I. Moderator prof. UAM dr hab. Dominik Mączyński Addressing the threats to the functioning of the current VAT system in the EU. Evaluation of the current VAT system in the EU – expectations and reality – major threats and directions of required changes. Previous measures to tighten up the VAT system – experiences from Poland and other Member States. Definitive system – Assumptions, status of works, most important concerns and controversies. Role of new technologies in shaping the past VAT system. 

9.15 – 9.45 The Concept of Economic Reality in EU VAT Prof. dr Ad van Doesum, Maastricht University (The Netherlands)

9.45 – 10.15 Exchange of information in the field of VAT and big data Prof. dr Eleonor Kristoffersson, Örebro University (Sweden)

10:15 – 10.45 A fixed establishment in VAT. Can the old case law of the Court of Justice stand in the new economic and technological reality? Prof. dr hab. Krzysztof Lasiński-Sulecki, Nicolaus Copernicus University in Toruń (Poland)

10.45 – 11.15 Value added tax harmonisation: pathological process or pathological endeavour? Prof. dr hab. Witold Modzelewski, University of Warsaw (Poland)

11.15-11:45 Estimation of VAT turnover – limits of admissibility in the light of CJEU case-law Małgorzata Militz, Tax adviser, partner at GWW Tax Ladziński, Cmoch i Partnerzy Doradcy Podatkowi i Radcowie Prawni sp.p. (Poland)

11.45 – 12.15 Spanish experience regarding the implementation of the measures to tighten the VAT system and, specially, to the “use and enjoyment clause” included in Art. 58 of the VAT Directive Prof. José Manuel Almudí Cid, University of Madrid (Spain)

12.15 – 13.15     Break 13:15 –

15:15     Panel II. Case law of the European Court of Justice on VAT. Fiscal sovereignty of EU Member States in the field of VAT. Principle of primacy of Community law within the scope of VAT. Principle of direct applicability of Community law within the scope of VAT. Binding of national courts to ECJ rulings. ECJ rulings fundamental to application of the VAT system. Interpretation and application of CJEU decisions in the Member States in the light of the obligation to harmonise VAT in the EU.

13.15 – 13.45 Principle of primacy and direct effect of European Union law in the field of VAT Prof. dr hab. Maciej Szpunar,  First Advocate General of the Court of Justice (Luxembourg)

13.45 – 14.15 The role of the Supreme Administrative Court in the harmonisation of value added tax Prof. dr hab. Marek Zirk-Sadowski, President of the Supreme Administrative Court (Poland)

14.15 – 14.45 The principle of proportionality in the light of the case-law of the Court of Justice of the European Union and the Supreme Administrative Court Prof. ALK dr hab. Artur Mudrecki, Judge at the Supreme Administrative Court, Kozminski University, VAT Research Centre (Poland)

14.45 – 15.15 Consensus interpretation of the Supreme Administrative Court on VAT provisions Dr Roman Wiatrowski, Judge at the Supreme Administrative Court (Poland)

September 29, 2021
9.00 – 12.20     Panel III. Moderator Bartłomiej Kołodziej VAT – challenges in the age of digital economy VAT in e-commerce. Reasons for introducing the e-commerce package and its main premise – introduction by the EC. Solutions adopted by EU Member States VAT in the sharing economy. VAT taxation of sharing economy – regulatory dilemmas.

9.00 – 9.25 First months of implementation of the e-commerce package Prof. dr Marie Lamensch, UCLouvain and Vrije Universiteit Brussel (Belgium)

9.25 – 9.50 VAT and e-commerce Ludwig de Winter, European Commission (Belgium)

9:50 – 10.15 VAT challenges of the sharing economy Dr Giorgio Beretta, University of Milan (Italy)

10.15 – 10.40 Challenges related to the VAT treatment of the platform economy (selected problems related to the determination of status of taxable person, rules concerning the place of supply of services and reporting Dr Tomasz Tratkiewicz, University of Lodz (Poland)

10.40 – 11.05 The present and future of the Chinese VAT system in the context of the digital economy Prof. Zhu Yansheng, Xiamen University (China)

11:05 – 11.30 The topic of the speech will be confirmed at a later date Agnieszka Urbaniak, Allegro (Poland)

11.30 – 11.55 EU E-commerce VAT Reforms: Amazon approach, first experiences and lesson learned after 2 months, future VAT reform needs Dr Cezary Sowiński, Manager Public Policy Amazon (Poland); Sophie Claessens, EU Tax Public Policy Lead Amazon (Belgium)

11.55 – 12.20 VAT and digitalisation of the economy – present and future Bartłomiej Kołodziej, PhD student at Kozminski University, VAT Research Centre (Poland)

12.20 – 13.20     Przerwa

13:20 – 14:50     Panel IV. Moderator dr Wojciech Dmoch The role of VAT rates in the VAT system. Differentiation of the standard VAT rate in terms of developing a definitive model. Reduced VAT rates and the principle of VAT neutrality.  Classification of goods and services for the purpose of applying differentiated VAT rates – outline of the issues. Model of classifying goods and services for the purpose of applying various VAT rates – Binding Rate Information as a model solution. Experiences of EU states in classifying goods and services for the purpose of applying differentiated VAT rates.

13.20 – 13.50 Binding rate information as an institution of Community law Dr Wojciech Dmoch, VAT Research Centre (Poland)

13.50 – 14.20 VAT rates – selected issues Dr Beata Rogowska Rajda, University of Warsaw (Poland)

14.20 – 14.50 Reduced VAT rate in catering from October 2020. – The scope of the national legislator’s discretion in the context of the dispute over the nature of certain supplies in catering (supply of goods or supply of services) Dr hab. Adam Bartosiewicz, tax advisor, EOL Kancelaria Doradztwa Podatkowego (Poland)

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