Seminar International Supply Chain Taxation

Registration and coffee (The location is vd Valk Hotel Maastricht)

Welcome address (prof. dr. Ad van Doesum and dr. Frank Nellen)

An Overview of Sustainability & Global Trade (prof. dr. Dominic Coppens, Maastricht University / Sidley Austin LLP) 
With the European Green Deal, the Member States have committed themselves to creating ‘the first climate neutral continent by 2050’. Prof. Dominic Coppens will talk you through the current developments in international (global) trade against the background of the sustainability goals of the EU. What are the major trends? How will the European Green Deal affect trade volumes and trade restrictions? How can businesses in logistics and trade best prepare themselves for the challenges ahead?

The Latest Insights into the Carbon Border Adjustment Mechanism (prof. dr. Redmar Wolf, University of Groningen)
As part of the European Green Deal, the EU legislator has proposed a ground-breaking new carbon certificate system: the Carbon Border Adjustment Mechanism (CBAM). This ‘essential element’ of the EU climate toolbox is aimed at reducing the imports of carbon-intensive products that are regarded as ecologically harmful. Prof. Redmar Wolf discusses the ins and outs of this new system, which comes as an addition to the already existing EU Emission Trading mechanism. What

The Interplay of VAT & Customs Duties on Importation (dr. Frank Nellen, Baker Tilly / Maastricht University)
Recently, the European Court of Justice (ECJ) has issued some influential judgments on the levy of VAT and customs duties on goods that are imported in the EU (e.g. U.I., Hauptzollamt Hamburg, Hauptzollamt Münster). In these cases, the European Court rules not only on who is required to pay taxes on importation, but also on the exact place where the taxes are payable. In this session, dr. Frank Nellen provides a critical assessment of the judgments. What should we make of the ‘economic network’ doctrine of the Court, which arguably is in breach of EU law? Is there a risk of double taxation, and if so, what are the legal remedies?

IT, Trust and Data Management as Drivers for Modernisation in Customs (Bastian Vomhof, PwC Luxembourg)
With its ambitious Customs Action Plan (CAP), the EU has specified its desire to reform the landscape of the EU Customs Union into a smoothly operating digital environment. Data analytics and digitization of forms and procedures are connected with the promise of efficiency. During his talk, Bastian Vomhof will provide an overview of the current state-of-play. What are the trends and challenges in the context of IT and tax technology? How can data management and mutual trust be proper drivers for the modernisation of the EU Customs Union? What pitfalls and dangers lie ahead?

An up-to-date Perspective on Customs and Excise within the Global Petrochemicals Industry (Peter Donnelly, SABIC)
The global trade in petrochemicals is one of the most regulated dimensions of our globalised economy. Ongoing geopolitical tensions and the recent energy crisis have underlined the importance of a secure and firmly controlled trade in this sector. At the same time, these developments are indicative of fundamentally changing trade patterns. From his experience in practice, Peter Donnelly will talk us through the most pivotal areas of attention when it comes to the global trade in petrochemicals – in particular the applicable rules and recent developments in the Union Customs Code and the Horizontal Excise Directive.

A Policy Perspective on Customs enabling Sustainable Trade in the Single Market (Reijer Janssen, Ministry of Finance of the Netherlands)
The EU is seriously challenged regarding sustainable trade. "Greening" of production, consumption and trade are urgently needed, but at the same time the single market needs to be protected. A level playing field between EU and non-EU businesses must be ensured. In the coming years CBAM will become effective and have an important function in this. CBAM is one of the many new non-fiscal tasks of customs. This in addition to other big challenges for customs such as the rise of e-commerce trade and the call for a reform of the Union Customs Code (UCC). Reijer Janssen talks us through these major developments, specifically from the perspective of EU and national policymaking.

Final address (prof. dr. Ad van Doesum and dr. Frank Nellen)

Socializing & Drinks