Exchange of Information for Tax Purposes and Administrative Cooperation within the European Union: Taxpayers' Rights, Transparency and Effectiveness
The exchange of information in the field of taxation has become increasingly relevant in the last decade as a tool to improve tax authorities’ ability to deter, detect and disrupt tax evasion and avoidance. The workshop aims to cover the historical development, application, limits (if any), effects on taxpayers’ rights and the necessity and effectiveness of continuously widening the exchange of information requirements, from both tax law and administrative law perspectives within the EU.
Venue: Maastricht University Campus Brussels
Programme on 14 November: Panel I – Concepts and General Principles in the Exchange of Information Procedures
| 13.00h | Opening of the workshop by the organizers |
| Part I Chair: Dr. Jasper Korving |
|
| 13.15h | Transparency and Foreseeable Relevance by Prof. Dr. Saturnina Moreno Gonzalez |
| 13.35h |
Exchange of Information as a form of Transnational Administrative Law by Prof. Dr. Olivier Dubos and Prof. Mariolina Eliantonio |
| 13.55h | Availability and Proportionality in a Digitalized Environment by Dr. Marina Serrat Romaní |
| 14.15h |
Discussion |
| 14.45h |
Coffee Break |
|
Part II |
|
| 15.15h | The right to Privacy and Prevention of Self-incrimination by Dr. Filip Debelva |
| 15.35h |
The right to be Heard and other Taxpayer’s rights during the Procedure by Dr. Stefano Dorigo and Ms. Chiara Cinotti LL.M. |
| 15.55h |
Judicial Protection in Exchange of Information Procedures by Ms. Aikaterini Antoniou |
| 16.15h | Discussion |
| 16.45h | Coffee Break |
|
Part III |
|
| 17.15h |
Effectiveness of Exchange of Information by Prof. Dr. Ildikó Gáll-Pelcz |
| 17.35h | Exchange of Information and Transparency as requirements under the EU Non-Cooperative Jurisdictions listing process by Prof. Dr. Martin Wenz and Dr. Andres Baez Moreno |
| 17.55h | Discussion |
| 18.15h | End of day 1 |
Programme on 15 November: Panel II – EU Legislation on Exchange of Information: DAC and its evolution
|
Part I |
|
| 09.30h | Evolution of the Exchange of Information from a Global perspective: The influence of the OECD in the EU legislation by Mag. Stefanie Geringer |
| 09.50h | Evolution of the Exchange of Information in the EU and DAC1&2 by Dr. Aikaterini Pantazatou |
| 10.10h | DAC3: Advance Cross-border Rulings and Advance Pricing Arrangements by Dr. Alicja Brodzka |
| 10.30h | Discussion |
| 11.00h | Coffee Break |
|
Part II |
|
| 11.30h |
DAC4: Country-by-Country Reporting by Dr. Vasiliki Athanasaki |
| 11.50h | DAC5: Anti-Money Laundering Information by Dr. Almut Breuer |
| 12.10h | DAC6: Reportable Cross-border Arrangements by Dr. Marianne Malmgrén |
| 12.30h |
Discussion |
| 13.00h | Lunch |
|
Part III |
|
| 14.00h |
DAC7: Online Platforms by Prof. Dr. Daniel Smit and Juan Manuel Vazquez LL.M. |
| 14.20h |
DAC8: Crypto-currencies by Prof. Dr. Anne Van de Vijver and Dr. Luisa Scarcella |
| 14.40h |
Discussion and closing remarks |
| 15.00h | End of day 2 |
Also read
-
03 Jun 04 Jun12:30 - 15:00
The “transnational” dimension of EU environmental legislation and its operationalization at the national level
The focus of this workshop is on cases in which EU environmental legislation generates situations which, in the definition provided in the paragraph above, are transnational in nature. The workshop will have the two-fold aim to, first, identify transnational situations in the main legal acts...
-
06 Jun13:00 - 19:30
Joint Education Day
A joint education meeting for Law staff of UM, UHasselt and KU Leuven. The registration deadline is May 23rd.
-
13 Jun10:00 - 13:30
Faculty Event on the Use of AI for Research and Education
Using artificial intelligence in Research and Teaching is in all our minds. Since there is not much guidance yet, we would like to exchange ideas and experiences with all staff members regarding the use of AI at our Faculty for brainstorming research ideas, editing texts, educational tasks...