Conference Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation
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1 INVITATION Conference Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, Welthandelsplatz 1, 1020 Vienna, Austria November 16 18, 2017 Organizer: Scientific Committee: Institute for Prof. Dr. DDr. h.c. Michael Lang, Prof. Dr. Alexander Rust, Prof. Dr. Josef Schuch, Prof. Dr. Claus Staringer, Prof. Dr. Pasquale Pistone, Prof. Dr. Alfred Storck, Prof. Dr. Jeffrey Owens Panel will include: Conference Venue: Prof. Dr. Melchior Wathelet (First Advocate General) Mr. Richard Lyal Prof. Dr. Servatius van Thiel Prof. Dr. Philip Baker QC Prof. Martha O Brien Speakers will include: Conference Opening: Prof. Dr. Claus Staringer, Austria Prof. Dr. Edoardo Traversa, Belgium Prof. Dr. Søren Friis Hansen, Denmark Prof. Dr. Alexandre Maitrot De La Motte, France Prof. Dr. Alexander Rust, Germany Prof. Dr. Roland Ismer, Germany Prof. Dr. Andreas Tsourouflis, Greece Prof. Dr. Guglielmo Maisto, Italy Prof. Dr. Katerina Pantazatou, Luxembourg Prof. Dr. Eric C.C.M. Kemmeren, Netherlands Prof. Dr. Daniël Smit, Netherlands Mr. Ricardo Reigada Pereira, Portugal Prof. Dr. Philip Baker QC, UK Welcome address by Prof. Dr. DDr. h.c. Michael Lang Afterwards: Cocktail Reception, kindly sponsored by At this conference, we examine and discuss cases on the interpretation of the fundamental freedoms in respect of direct taxation that are currently pending at the CJEU or have recently
2 been decided. We not only intend to analyse pending cases and their importance to the EU Member States and third countries, but also shed light on CJEU decisions which have been recently decided and discuss their background and relevance for the future. The cases and their background will be introduced to the audience by keynote speakers. Participants are then expected to comment briefly on how the judgments will influence the domestic law of their respective home countries, how possible judgments might be implemented into the national legal systems or if there will be no need for legal adjustments at all. Therefore, we ask all participants to procure an in-depth preparation of the relevant cases from the point of view of the domestic law of their home countries. The conference starts on 16 th November 2017 with a welcome reception. The working sessions will be held all day on 17 th and 18 th November 2017 at and Business). The participation fee for the conference is EUR 1, A waiver of the participation fee may be granted to professors and other researchers who are employed at a university or other academic institutions (wherever located) and have been engaged in research activities in International/European tax law. The participation fee must be paid no later than 18 th October 2017 and will not be refunded in the case of cancellation less than two weeks prior to the conference. If you are interested, please send us the application form as soon as possible, stating whether you would like to register as a regular participant or apply for a waiver of the participation fee. Please send your applications via to Julia Macrory (julia.macrory@wu.ac.at) Prof. Dr. Dr. h.c. Michael Lang Head of the Institute for Prof. Dr. Claus Staringer Prof. Dr. Alfred Storck Prof. Dr. Josef Schuch Prof. Dr. Pasquale Pistone Prof. Dr. Jeffrey Owens Director of the WU Global Tax Policy Center at the Institute for Austrian and International Tax Law Prof. Dr. Alexander Rust
3 PROGRAMME Conference Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, 1020 Wien, Welthandelsplatz 1 November 17 18, 2017, Vienna, Austria Thursday, 16 November :00 Conference Opening Welcome Address by Michael Lang Followed by a cocktail reception The conference opening will be held at the Institute for Austrian and International Tax Law,, building D3, 2 nd floor, Welthandelsplatz 1, 1020 Vienna. Friday, 17 November 2017 Session 1 Chair: Michael Lang 09:00 10:30 Netherlands Cases (Eric C.C.M. Kemmeren & Daniël Smit) C-156/17 Köln Aktienfonds Deka Pending Case C-272/17 Zyla Pending Case C-283/15 X C-317/15 X C-398/16 / C-399/16 X (VB) / X (NV) Opinion Sánchez- Bordona 10:30 11:00 Coffee Break
4 Session 2 Chair: Alexander Rust/ Philip Baker 11:00 12:30 Italy Cases (Guglielmo Maisto) C-125/17 Bisignani Preliminary Ruling C-217/15 / C-350/15 (Joined Cases) Orsi C-524/15 Menci Opinion SÁNCHEZ-BORDONA 12:30 14:00 Lunch Break Luxembourg Cases (Katerina Pantazatou) C-682/15 Berlioz Investment Fund Session 3 Chair: Pasquale Pistone 14:00 15:30 UK Cases (Philip Baker) C-591/15 The Gibraltar Betting and Gaming Association Limited and The Queen C-192/16 Fisher Preliminary Ruling C-628/15 The Trustees of the BT Pension Scheme 15:30 16:00 Coffee Break Session 4 Chair: Alfred Storck/ Servatius van Thiel 16:00 18:00 Germany Cases (Alexander Rust & Roland Ismer) C-496/15 Eschenbrenner C-20/16 Bechtel C-504/16 Deister Holding Preliminary Ruling C-613/16 Juhler Holding Preliminary Ruling C-685/16 EV Preliminary Ruling C-135/17 X Preliminary Ruling C-440/17 GS Preliminary Ruling 20:00 Heurigen Austria Case (Claus Staringer) C-648/15 Austria v Germany Saturday, 18 November 2017 Session 5 Chair: Pasquale Pistone/ Peter Wattel 09:00 10:30 Belgium Cases (Edoardo Traversa) C-268/15 Ullens de Schooten C-448/15 Wereldhave Belgium and Others C-68/15 X C-580/15 Van der Weegen and Others C-39/16 Argenta Spaarbank Opinion Kokott C-553/16 TTL Preliminary Ruling C-110/17 Commission v Belgium Preliminary Ruling 10:30 11:00 Coffee Break
5 Session 6 Chair: Richard Lyal 11:00 12:30 France Cases (Alexandre Maitrot De La Motte) C-14/16 Euro Park Service C-690/15 de Lobkowicz C-365/16 AFEP and Others C-6/16 Eqiom and Enka C-355/16 Picart Opinion Mengozzi C-421/16 Lassus Preliminary Ruling Portugal Cases (Ricardo Pereira) C-464/14 SECIL C-503/14 Commission v Portugal 12:30 14:00 Lunch Break Session 7 Chair: Alexander Rust 14:00 15:30 Denmark Cases (Søren Friis Hansen) C-593/14 Masco Denmark and Damixa C-650/16 Bevola and Jens W. Trock Preliminary Ruling C-28/17 NN Preliminary Ruling Greece Cases (Andreas Tsourouflis) C-98/16 Commission v Greece Session 8 Recent trends in CJEU Case Law 16:00 17:30 Chair: Michael Lang Panel: Melchior Wathelet Richard Lyal Servatius van Thiel Philip Baker Martha O Brien Sessions will take place at the Campus of, Welthandelsplatz 1, 1020 Vienna, LC building, in Ceremony Hall Nr. 1, room LC
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