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Time is a crucial dimension in the application of the law, including tax law, yet it is often underappreciated in academic analysis. Issues related to the timing of taxation are also becoming ever-more important when attempting to provide accurate legal advice in an environment characterized by rapid change on the national, European, and international levels. This conference, a collaboration among the ATOZ Chair for European and International Taxation at the University of Luxembourg with the University of Linz, the Vienna University of Economics and Business, and an expert group on EU Tax Law from the Confédération Fiscale Européenne, aims to address such timing issues by bringing together leading experts on all aspects of tax law from across Europe.
Among the numerous timing issues arising in the context of applying tax treaties, the conference will discuss: the time limits within which relief must be requested for “taxation not in accordance with a Convention”; the relevance of national statutes of limitation for claiming a tax refund; the question of when income arises under a tax treaty; the transitional issues relating to changes in tax treaties, such as the application of tax rules to on-going business operations that overlap periods of “different” treaties; and the attribution of profits and expenses to moving or closed-down businesses.
With respect to EU tax law, the conference will also address a similarly high number of questions that arise from the application of primary and secondary law to national taxation. These concern, among other things, the retroactivity of judicial decisions of the Court of Justice and the Court’s approach to changing circumstances and developing case law. Moreover, several key EU-tax doctrines developed by the Court of Justice — such as the concept of “final losses”, the compliance of exit tax regimes with free movement, and the related issue of cash-flow disadvantages — all concern the timing of taxation from an EU-law perspective and ought to be analysed from that angle. In addition, the conference will deal with various timing issues arising under tax directives.
Thirdly, the conference will explore the important constitutional and policy aspects that arise out of the timing of taxation. In particular, it will address the limits of retroactivity for tax rules under constitutional principles, which are also protected by the European Convention of Human Rights (ECHR), such as the principle of legal certainty, as well as the right to a fair trial and to effective legal remedies. These principles, of course, contrast with policy recommendations that often suggest a different approach, one that aims to prioritise efficiency of taxation over individual rights; the conference will look into the conflict between the two.
RegistrationPlease register via fdef-colloques@uni.lu.
Registration fee: 150€
A limited number of waivers is available for students and full-time academics.
Please note that your registration will only be valid once we receive the participation fee of EUR 150 on our account (indicating “R-AGR-0172-10-K” and your name as the purpose of payment). To allow time for processing, only payments made by 19 January 2017 will be accepted.
Université du Luxembourg
Banque et Caisse d’Epargne d’Etat (BCEE)
IBAN: LU36 0019 2355 9899 3000
SWIFT: BCEELULL
For further information, please contact:
Michèle Gouverneur
michele.gouverneur@uni.lu
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