17th GREIT Conference

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National (Tax) Autonomy and the European Union: Revival or Demise?

We are excited to announce that the Group for Research on European and International Taxation (GREIT) will hold its conference “National (Tax) Autonomy and the European Union: Revival or Demise?” on 5 and 6 October 2023 at Maastricht University.

This conference aims to bring together leading experts, researchers, and academics from various disciplines to discuss the future of national autonomy in tax matters and its relationship with recent initiatives like the “Green Deal” and the EU’s answer to dealing with foreign subsidies and tax incentives. How far can the EU go when limiting national autonomy through EU legislation? If the EU harmonizes greening further, should it be able to control how to incentivise it? What is the future of national autonomy in taxation with a view to recent state aid developments, corporate tax harmonisation (BEFIT) and the pursuit of qualified majority voting (QMV)?

We cordially invite you to join us for this exciting event. You can register yourself via the green button on the right side. The number of places available will be limited, as we would like to ensure an atmosphere where we can arrange for interactive discussion.

Programme GREIT Conference 5-6 October 2023 (subject to change)


Wednesday 4 October 2023

18.00 - 19.00 Welcome drinks
19.30 - 22.00 Speakers' dinner


Thursday 5 October 2023

09.00 - 09.30 Opening and welcome on behalf of the organizers and the GREIT Board: 
Prof. Dr. Raymond Luja (Maastricht University), Prof. Dr. Cécile Brokelind
(Lund University)
09.30 - 12.00 Panel 1: Competences & Autonomy (I)
Chair: Prof. Dr. Pasquale Pistone (WU Vienna / University of Salerno / IBFD)

1. Prof. Dr. Sigrid Hemels (Erasmus University Rotterdam /
Dutch Council of State / Lund University) -  Title: Autonomy from
a Member State Perspective

2. Richard Lyal (Former Head of the Budget, Customs and Taxation Team of the
EC's Legal Service) - Title: Direct Taxation as a National Competence and
Consistency with EU Law

3. Prof. Dr. Joachim Englisch (University of Münster) - Title: Hardening
International Soft Law Standards Through EU Law: From Greater National
Autonomy to a legal Straitjacket? 

4. Carolin Richrath (Heinrich Heine Universität Düsseldorf) - Title:
How General Principles of EU Law Limit National Autonomy in Taxation
12.00 - 13.30 Lunch
13.30 - 15.15 Panel 2: Greening Incentives & Autonomy
Chair: Prof. Dr. Marjan Peeters (Maastricht University)

1. Prof. Dr. Pernille Wegener Jessen (Aarhus University) - Title: State Aid Law
Affecting the Existence, Design and Implementation of National Eco-Tax Laws

2. Dr. Carlo Colombo (Maastricht University) - Title: Governing the Green
Transition Through State Aid Control
(paper co-authored by Dr. Matteo Bonelli)
3. Dr. Stefanie Geringer (University of Vienna) - Title: Do State Aid Rules Allow for
a Greening of National VAT Systems 
15.15 - 15.30 Break
15.30 - 16.45 Panel 3: Competition & Autonomy
Chair: Prof. Dr. Cécile Brokelind

1. Assoc. Prof. Dr. Rita Szudoczky (WU Vienna) - Title: Should Subjective Elements Be
Introduced in the State aid Scrutiny of Fiscal Measures?

2. Prof. Dr. Raymond Luja (Maastricht University) - Title: Foreign Subsidies:
Regulating Non-EU Autonomy to Grant Tax Incentives
16.45 - 17.00 Closure of the first day
19.00 - 21.30 Informal conference dinner



Friday 6 October 2023

09.00 - 11.30 Panel 4: Competences & Autonomy (II)
Chair: Prof. Dr. Ana Paula Dourado (University of Lisbon)

1. Prof. Dr. Caroline Heber (University of Vienna) - Title: The Own Resources
Decision as a Legal Basis for European Taxes

2. Prof. Dr. Matthias Valta (Heinrich Heine Universität Düsseldorf) - Title:
Cherry-Picking Competences? Functional Integration and Different Notions
of the Single Market

3. Prof. Dr. Svetislav Kostic (University of Belgrade) - Title: Incentivising
Directors Instead of Companies Themselves Post-Pillar II: State Aid's Next
Frontier

4. Dr. Jasper Korving (Maastricht University) - Title: Fiscal Sovereignty versus
Tax Harmonization: A Matter of Coordination and Interpretation
11.30 - 11.50 Reflections on the conference by Prof. Dr. Peter Wattel (University of Amsterdam /
Advocate general at the Dutch Supreme Court and the Council of State)
11.50 - 12.00 Closure
12.00 - 13.30 Lunch

Post Conference Event
14.00 - 16.00 Inaugural lecture by Prof. Dr. Kasper Dziurdź, Chair in International Tax Law
Title: Object and Purpose in Tax Treaty Law - Importance and Limits

This conference has been made possible thanks to financial contributions from the University Fund Limburg/SWOL, the Faculty of Law, the Globalisation & Law Network and the Maastricht Centre for Taxation.

If you have any content-related questions, please do not hesitate to reach out to us at:
tax-project@maastrichtuniversity.nl
For any organizational questions, please contact Britt van Soest at:
britt.vansoest@maastrichtuniversity.nl

We look forward to seeing you at the conference and to an engaging and productive discussion.


On behalf of the organizing committee,                       On behalf of the GREIT Board,

Prof. Dr Raymond Luja                                                          Prof. Dr Cécile Brokelind
Prof. Dr Kasper Dziurdź                                                        Prof. Dr Ana Paula Dourado
                                                                                                     Prof. Dr Pasquale Pistone
                                                                                                     Prof. Dr Dennis Weber

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