Congress 2019 | EATLP

Madrid

Congress date

6 June, 2019 - 8 June, 2019

Congress book

Congres invitation282.67 KB

Congress programme541.44 KB

Partner programme3.25 MB

Tax evening1.03 MB

General information Madrid1.51 MB

General report - Pasquale Pistone

R. Attard - Can procedural human rights apply to tax matters?

L. Ayrault - What is tax procedure?

N. Cicin-Sain - Joint and simultaneous audits

C. Taboada - Is the previous exhaustion of administrative procedures a necessary condition to access judicial procedures?

L. Vandenberghe - The limits to arbitration posed by the natural judge theory and cross-border tax disputes

PowerPoint slides - day 1

A. Jimenez - Joint transfer pricing forum

A. Doourado - Platform for good tax governance

M. Tapia - Financial markets: complexity and fragmentation

PowerPoint slides - day 2

P. Pistone - Tax procedures (1)

L. Ayrault - What is a tax procedure?

A. Hambre - General administrative law and special administrative law

P. Pistone - Tax procedures (2)

L. Eduardo - Can procedural human rights apply to tax matters?

N. Olson - Effective protection and taxpayers' bills of rights: the experience of an ombudsman

F. Debelva - The impact of unwritten principles on tax procedures - A Belgian perspective

P. Pistone - Tax procedures (3)

N. Cicin-Sain - Joint and simkultaneous audits

G. Pitsilis - Legal issues arising in the process of improving the efficiency of tax audits

D. van Hout - The discretionary powers of tax authorities in the Netherlands

P. Pistone - Tax procedures (4)

C. Toboada - Is the previous exhaustion of administrative procedures a necessary condition to access judicial procedures

J. Nogueira - Domestic arbitration in tax matters

P. Pistone - Tax procedures (5)

L. Vandenberghe - The limits to arbitration posed by the natural judge theory (due process of law) and cross-border tax disputes

P. Pistone - concluding remarks

S. Knaepen - The limits to the access to mutual agreement procedures

PowerPoint slides - day 3

P. Schoueri (EATTA Award Winner) - Conflicts of international legal frameworks in the area of HTC: the MNA

C. Garbarino - Legal transplants in tax law: methodological issues

P. Selicato - Legal transplants in the EU integration process

M. Devinat - Critical private law perspectives on legal transplants

I. Mosquera - Tax competition and legal transplants in corporate tax law

E. Reimer - Legal transplants in tax treaties

E. Kristoffersson - Legal transplants in VAT, inside and outside the EU