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Exchange of Information for Tax Purposes and Administrative Cooperation within the European Union: Taxpayers' Rights, Transparency and Effectiveness

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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.

 

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 
Chair: Prof. Dr. Mariolina Eliantonio 
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 
Chair: Dr. Marina Serrat 
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
Chair: Prof. Dr. Mariolina Eliantonio 
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 
Chair: Dr. Jasper Korving 
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 
Chair: Dr. Marina Serrat 
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 

 

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