2. MINUTES GENERAL ASSEMBLY (LEUVEN) (KvR) The minutes of the last general assembly (Leuven) were approved without questions or comments.

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1 EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS GENERAL ASSEMBLY DRAFT MINUTES Uppsala Saturday, 4 June 2011, 9 a.m. Executive Board: Present Kees van Raad (Chairman, KvR) Frans Vanistendael (Secretary, FV) Peter Essers (PE) Bertil Wiman (BW) Dick Schonis (DS) Absent Daniel Gutmann (DG) Minutes: Joke Straver (JS) 1. OPENING (KvR) The Chairman opened the meeting and welcomed all participants. 2. MINUTES GENERAL ASSEMBLY (LEUVEN) (KvR) The minutes of the last general assembly (Leuven) were approved without questions or comments. 3. REPORT SECRETARY (FV) EATLP s main activity is organizing the annual congress. This year s congress was a great success. The financial outcome of the Leuven congress was, due to the financial crisis, after all not that bad as expected. The number of members is quiet steady (300, of which 40 have not paid their membership fee after two reminders). Members who do not pay their membership fee for two consecutive years will be expelled. 4. REPORT ACADEMIC COMMITTEE (ML) 4.1 Academic Activities The Rotterdam general subject will be Taxation on Charities chaired by Frans Vanistendael. The subject of the Manfred Moessner Lecture will be. chaired by Maria Teresa Soler Roch. 1

2 Michael Lang and Peter Essers were mainly involved in the preparation of the Academic Programme (subject Burden of Proof) of this year assisted by Karin Simader, as well as in the preparation of future topics. As Michael Lang s term will expire this year, his position will be taken over by Peter Essers. Karin Simader will no longer act as the assistant of the Academic Chairman her tasks will be taken over by Kristy Jonas, the assistant of Peter Essers. Kees van Raad thanked Karin for her hard work for the AC the past years. EATTA The winners of the European Academic Tax Thesis Award will be announced this morning before the start of the Academic subject Did the Bologna process change the university tax education at law schools. As last year, 9 applications have been received a good number for the AC to handle. Applications can be submitted in any local language but the summary has to be prepared in English. The three winners of this year are: Andreas Bullen; Bart Peeters; Iure Pontes Vieira; Arm s length transaction structures: Recognising and restructuring controlled transactions in transfer pricing Fiscal transparency: attribution of income The value in tax and customs law The awards will be presented by Prof. Adam Zalasinski, Legal Officer in Tax Matters at the European Commission POSTER PROGRAMME 8 doctoral students applied for the poster programme. The posters were displayed at the venue where the coffee/tea breaks and lunch were held. We do hope to receive more applications next year. Next year we will again invite doctoral students to prepare a poster. In exchange, the registration fee will be waived. The posters will be posted on the EATLP website in due course. 4.2 Composition of the AC Members and deputy members of the AC serve for a 3-year term. The member and deputy member of each country should be from different universities. The following persons have been nominated as new members/deputy members: Chair: Austria: Denmark: Greece: Italy: Spain: Sweden: Switzerland: Peter Essers Johannes Heinrich (member) Claus Staringer (deputy member) Jacob Graff Nielsen (member) Jacob Bundgaard (deputy member) Theodore Fortsakis (deputy member) Giuseppe Marino (member) Pietro Selicato (deputy member) Pedro Herrera Molina (member) Eleonor Kristofferson (deputy member) Madeleine Simonek (member) 2

3 The following members will be re-elected: Greece: Konstantinos Finokaliotis (member) Luxembourg: Jean-Pierre Winandy (member) Alain Steichen (deputy member) Poland: Hanna Litwinczuk (member) Jan Gluchowski (deputy member) Sweden: Mattias Dahlberg (member) Nominees were approved without questions or comments. The updated list will be put on the EATLP website in due course.. 5. FINANCIAL MATTERS 5.1. Annual Account 2010 Daniel Gutmann excused himself for not being present at this year s congress due to serious illness. DS will take over his job for this meeting and he is willing to stay involved in the preparation of future congresses. He explains the PowerPoint presentation of the financial statement. One sheet shows the situation on a cash basis and the other on an accrual basis. EATLP has a big surplus and is a healthy association. The royalties of IBFD haven not taken into account. The Leuven congress did not show a deficit after all. There even was a small surplus 5.2. Auditors Report Annual Account 2010 and Auditors Report H. van Arendonk and H. Kogels The figures were briefly discussed. HK informs the members that the financial statement have been studied by HvA and himself and they were approved. An external accountant prepared the accounts on an accrual basis. The income from membership and congress fees are stable. The membership does not cover all the expenses, but does cover operating expenses only. Proper funding for future congresses is highly needed. Membership fee Sponsoring Interest income Other income Book royalties A.P Contribution Leuven PROFORMA INCOME STATEMENT 2010 IBFD Secretariat Other office expenses Travel expenses Accountant Expenses AC-EB Bank charges Other general expenses Surplus Total Total

4 Current bank account Savings account Receivable (book royalties) And membership fees PROFORMA BALANCE SHEET 31 DECEMBER 2010 Provision for books Other liabilities Net Worth Total Total Membership fee Interest Income Book subsidies BUDGET 2012 IBFD secretariat Other office expenses Travel expenses Expenses AC-EB Cost of Books Accountant Other general expenses Surplus Total Total Accounts for 2010 and budget 2012 are approved by GA MOU Rotterdam The Mou of the Erasmus University of Rotterdam has been signed by their representatives Henk van Arendonk and Han Kogels. 6. NEW MEMBERS (KvR) AUSTRALIA RICK KREVER AUSTRIA GEORG KOFLER GUNTER MAYR ITALY GIANLUIGI BIZIOLI BELGIUM KEN DEVOS CAROLINE VANDERKERKEN GERMANY ANDREAS MUSIL MICHAEL DROEGE JAPAN TAKAHIRO TEZUKA 4

5 SALVATORE MULEO MALTA ROBERT ATTARD NORWAY RAINER ZIELKE REPUBLIC OF KAZAKHSTAN TOMAS BALCO NETHERLANDS ARCO BODELDIJK PORTUGAL RITA PIRES SWITZERLAND RENE MATTEOTTI SWEDEN MARIA HILLING The names of the above new members have been announced during the meeting. All have been accepted. The University where a member is acting as professor counts as nationality. 7. FUTURE ELECTIONS EXECUTIVE BOARD Peter Essers has accepted to become the new chairman of the Academic Committee as the term of Michael Lang has expired. Next year we will have two vacancies viz.: Daniel Gutmann and Kees van Raad, they will retire after 2 times a term of 3 years. The board will sound out who will follow in their footsteps. 8. REPORT ON THE 2011 CONGRESS IN UPPSALA KvR expressed his gratitude to the organizers, Bertil Wiman, Mattias Dahlberg and Sofia Brantnell for organizing the Uppsala congress on such a short notice. The Friday topics were very well received by the participants. The congress was a huge success and will be remembered as model for future congresses. 9. PRESIDENT LECTURE TO BE POSTPONED TO NEXT YEAR S MEETING MISCELLANEOUS Gerard Meussen would like to look back briefly at the organization of the conference. He was a little surprised that not all member countries send in their reports and stresses that to make future conferences to be a great success it is necessary to have the support of all member countries. He enjoyed working with all contributors and thanks them for their support. Maria Teresa Soler Roch informs the audience that she will be in charge of next year s academic topic. 11 countries already replied on the questionnaire Peter Essers explains that all AC members are obliged to find national reporters for the upcoming conference. Every member has to take his/her responsibility. If a member does not react or show up he will be expelled. Kees van Raad informs the audience that the back log of publications has been made up. December 2010 volume 7 and 8 of the Santiago de Compostela conference have been sent to the members. The Leuven book (editor Hans Gribnau) will be published by the end of this calendar year. The only volume missing is still the Budapest book. FV informs the members that the book is finished and will be published very soon. 5

6 EATLP website Some members would like to make available an list of all EATLP members. HK states that not all members are willing to have their address posted in a complete list. On the membership list at the EATLP website all addresses of the members are shown. If people would like to send out a message they can download the address from the website. Members are free to send out information themselves. There is a need to include more information on the academic tax situation from countries on the EATLP website. This item will be worked on in the coming period. 6