4th Rijeka Tax Law Day: Procedural Aspects of Value Added Tax

Department of Corporate and Financial Law, University of Rijeka –Faculty of Law & International Bureau of Fiscal Documentation (IBFD) organize the international conference  

4th Rijeka Tax Law Day: Procedural aspects of Value Added Tax

April 29, 2022 – Online event   Conference agenda   

• 10.00 – 10.10 Welcome words 

  Section I   

• 10.10 – 10.40 Addressing tax disparities in a harmonised system: selected procedural issues. Keynote lecture by Prof. Dr. Pasquale Pistone (IBFD / Vienna University of Economics and Business / University of Salerno) 

 

• 10.40 – 11.00 Nexus criteria in EU VAT law: substantive and procedural aspects. Assist. Prof. Dr. Stjepan Gadžo (University of Rijeka) 

 

• 11.00 – 11.20 Cross-border VAT refunds: lessons from ECJ’s case law. Assist. Prof. Dr. Giorgio Beretta (University of Amsterdam) 

 

• 11.20 – 11.40 Open discussion 

  11.40 – 12.00 Break    Section II   

• 12.00 – 12.20 Taxpayer’s right of defence in EU VAT. Keynote lecture by Prof. Dr. David Hummel (legal secretary at  the Court of Justice of the European Union) 

 

• 12.20 – 12.40 Invoice requirements under EU VAT. Assist. Prof. Dr. Nevia Čičin-Šain (WU Vienna) 

 

• 12.40 – 13.00 Access to the CJEU in VAT cases. Ine Lejeune (Attorney at Ine Lejeune BV) 

 

• 13.00 – 13.20 Open discussion 

  13.20 – 14.00 Break    Section III   

• 14.00 – 14.20 Temporal effects of ECJ’s decisions in the VAT area: implications for national tax procedures. Keynote lecture by Prof. dr. Eleonor Kristoffersson (Örebro University) 

 

• 14.20 – 14.40 Preliminary ruling procedures in the VAT area. Assist. Prof. Dr. Ricardo García Antón (Tilburg University) 

 

• 14.40 – 15.20 Panel discussion – ‘Pathways to more efficient prevention and settlement of VAT disputes’. Panellists: Ine Lejeune (Attorney at Ine Lejeune BV); Fabiola Annacondia (Principal VAT Specialist at IBFD); Vladimir A. Batarelo, LL.M. (Partner at Batarelo Dvojkovic Vuchetich Law Firm LLP) 

 

• 15.20 – 15.30 Conclusions and closing remarks. Prof. Dr. Nataša Žunić Kovačević (University of Rijeka) 

  Program and Organizational Committee:  Prof. dr. Nataša Žunić Kovačević (University of Rijeka, Faculty of Law)  Prof. dr. Edita Čulinović Herc (University of Rijeka, Faculty of Law)  Prof. dr. Pasquale Pistone (IBFD/WU Vienna/University of Salerno)  Prof. dr. Eleonor Kristoffersson (Örebro University)  Asst. Prof. Dr. Stjepan Gadžo (University of Rijeka, Faculty of Law)  Asst. Prof. Dr. Nevia Čičin-Šain (WU Vienna)    This year the conference will be held as an online event only. There is no conference fee, however all participants are required to register by filling out the online registration form. The link to the event will be sent via e-mail to all registered attendees at least three days before the date of the conference.