PhD., Research Associate Ioan Lazăr, Acad. Andrei Rădulescu Institute for Legal Researches of the Romanian Academy Lawyer of Alba Bar Association

Transcription

1 Report Law Review on teaching vol. and III, research issue 2, activity July-December 2013, p REPORT ON TEACHING AND RESEARCH ACTIVITY OF THE INSTITUTE FOR AUSTRIAN AND INTERNATIONAL TAX LAW OF VIENNA UNIVERSITY OF ECONOMICS NOVEMBER JANUARY PhD., Research Associate Ioan Lazăr, Acad. Andrei Rădulescu Institute for Legal Researches of the Romanian Academy Lawyer of Alba Bar Association The Institute for Austrian and International Tax Law within Vienna University of, managed by the famous professor PhD., h.c. Michael Lang, is among the largest research institutions in the world in the matter of tax law. The teaching and research activities of the institute focus on topics related to the field of study of international, European and Austrian taxation. The institute history dates back to 1968, which was founded by the former tax inspector Anton Lager, the first professor of financial law at Vienna University of. The reputation of the institute has strengthened over time, it is now member of the EUCOTAX organization - European Universities Cooperating on Taxes, along with 12 other universities in Europe and the United States of America. The institute provides the appropriate framework for conducting a variety of educational activities, organizing various courses for students, workshops with international participation, moot competitions, various seminars, a master's program on international tax law, and various doctoral study programs. The interested students and the researchers are also interested in the opportunity to apply for one of the international mobility programs and research fellowships funded by the European Commission and famous renowned transnational and Austrian companies such as Siemens, OMV, Raiffeisen, TPA Horvath, etc. The "Tax Law WU" magazine is his quarterly publication of the Institute, being printed by the local publishing house Facultas" through which those interested can receive information about the teaching and research activities that have taken place or will take place at the Institute. Recently, the scope of the academic activities conducted within the Institute was expanded by establishing the Center for Research on Tax Policies on Global Tax - WU Global Tax Policy Center, wanting it to become a forum for debate on the relationship between the fiscal policy, tax administration and tax law in the 1 We thank Mrs. Laura Lazar, PhD., Professor of the Faculty of Law, Babes-Bolyai University of Cluj-Napoca, for her assistance in drafting this material.

2 10 IOAN LAZĂR context of the globalization of the economy, bringing in its policy makers, practitioners and researchers from around the world. The activity of the Center for Research on Tax Policies on Global Tax (seminars, workshops, training courses, etc..) performs debate topics such as: the implementation of the fiscal policies in developed countries and in developing countries and in economies in transition; current trends in global taxation; political economy and tax reforms; developing a competitive tax system; tax coordination against tax harmonization; development of any systems for VAT suitable for the 21 th century; financial sector taxation; the role of taxes in combating climate change; the interface between taxation and regulation; fighting against illicit activities; the role of tax administrations in the current economic context, etc. The Institute for Austrian and International Tax Law has a rich tradition in cooperation with other organizations that exercise their activity in the tax domain or related research areas, from various departments of the university (economics, finance, international business, management) and continuing with entities like the United Nations - the UN, the Organization for Economic Cooperation and Development - OECD, and renowned academic and research institutions worldwide. However, people who need documentation in tax law field may use the information of the library of the Research Institute of European and International Tax Law, a non-profit organization operating in close cooperation with the institute. EVENTS ORGANIZED WITHIN THE INSTITUTE SERIES OF SEMINARS ENTITLED "STAYING UP TO DATE: CURRENT DEVELOPEMENTS IN EUROPEAN AND INTERNATIONAL TAX LAW Organizers: The Institute for Austrian and International Tax Law (Vienna University of ) Prof. PhD., Dr. hc Michael Lang; PricewaterhouseCooper Vienna Christine Weinzierl - Partner PwC Vienna; Given the timeliness of tax issues and interest in media and public opinion in relation to the issues of taxation, a series of seminars hosted and organized by the Institute for Austrian and International Tax Law at Vienna University of and Vienna PwC is helping those seeking the views of experts who consult the tax law related to the current problems in this area. For the participants, the manifestations represent an excellent opportunity to exchange experiences and views on the background discussions on the topic seminars. The lecturers who lecture in seminars are PwC network affiliated experts from different countries.

3 Report on teaching and research activity 11 LECTURES SCHEDULE: Monday, 11 November 2013, during the interval pm (at The Institute of the Austrian and international Tax Law) Prof. Andreas Musil, PhD.- Vice President of Potsdam University and Judge of the Administrative Supreme Court of Berlin-Brabdenburg land; Moritz Glahe, PhD. - PwC tax consultant, professor at the University of Münster; Monday, 20 January 2014, during the interval pm (PwC headquarters Vienna) Joerg Schwenker - tax consultant and director of the National Chamber of Accountants in Berlin, lecturer at the Berlin Chamber of Commerce; Frederik Boulogne - Manager at PwC headquarters in Amsterdam, researcher at the University of Amsterdam; Monday, 17 march 2014, during the interval pm (at The Institute of the Austrian and international Tax Law) Prof. Marc Desenś, PhD. - Dean of the Faculty of Law, University of Leibzig; Georg Zehetmayer - tax consultant and manager of PwC Austria Monday, 28 April 2014, during the interval pm (at The Institute of the Austrian and international Tax Law) Prof. Michael Droege, PhD. - Professor of Public Law at the University of Mainz; Niel Winther-Sorensen - partner at PwC in Copenhagen; Monday, 26 May 2014, during the interval pm (PwC headquarters Vienna) Prof. Stefan Geibel, PhD. - Professor at the Faculty of Law, University of Heidelberg, director of the Research Institute of Corporate Law; Richard Jerabek, PhD. - Manager at PwC Austria; EVENT LOCATION: The Institute for Austrian and International Tax Law - The Conference Room Str. Welthandelsplatz, no. 1 - D3 Building 1020 Vienna, Austria PwC 200, Erdbergstrasse Street, 1030 Vienna, Austria

4 12 IOAN LAZĂR Contact: The Institute for Austrian and International Tax Law - Christine Wiesinger Phone: Fax: christine.wiesinger@wu.ac.at PwC Austria - Mark Joainig Phone: Fax: mark.joainig@at.pwc.com For more details go to: _wu_seminar_ pdf RECENT AND PENDING CASES AT THE ECJ ON THE DIRECT TAXATION CONFERENCE November 2013 Organizer and event location: The Institute for Austrian and International Tax Law (Vienna University of ) 1 Welthandelsplatz Street, 1020 Vienna Austria Scientific Committee: Prof. Michael Lang Prof. Josef Schuch Prof. Claus Staringer Prof. Pasquale Pistone Prof. Alfred Storck Prof. Jeffrey Owens Prof. Edoardo Traversa (Belgium) Prof. Danu Nerudova (Czech Republic) Prof. Søren Friis Hansen (Denmark) Prof. Daniel Deák (Hungary) Prof. Guglielmo Maisto (Italy) Prof. Eric CCM Kemmeren (Netherlands) Dr. Daniël Smit (The Netherlands) Prof. José Almudí (Spain) The conference debated some of the proceedings pending before the European Court of Justice on direct taxation and their importance was examined for the Member States and the countries outside the EU. The cases were presented to the audience by the conference moderators and the participants had the opportunity to comment briefly on how the decisions would affect the domestic law, namely the importance of these decisions in terms of national legislation. The participants were asked to document in advance regarding the causes which were discussed at the conference.

5 Report on teaching and research activity 13 THE CONFERENCE SCHEDULE 21 November 2013, Thursday, at pm - Festive Hall, Vienna University of, Welthandelsplatz no. 1, 1020 Vienna, LC Building, room LC.O.100 Conference opening (Michael Lang) "Tax Incentives and Territoriality: Reassessing the ECJ Case-Law in the Light of the Principles of Federalism and Sound Tax Policy "(Tax incentives and territoriality: Reconsidering the ECJ case law in the light of the principle of federalism and judicious tax policy) - Edoardo Traversa 22 November 2013, Friday, between am (LC Building, room 001) Causes regarding the Netherlands (Moderator: Michael Lang; Eric C.C.M. Kemmeren & Daniël Smit) 10:30 a.m. to 11:00 a.m.- Coffee break 11:00 a.m. to 12:30 p.m.- Causes of Italy (Moderator: Prof. Claus Staringer; Lecturer: Guglielmo Maisto) Causes of Iceland (Lecturer: Jón Elvar Guðmundsson) 12:30 p.m. to 2:00 p.m. - Lunch break; 2:00 p.m. to 4:00 p.m.- Causes of Spain (Moderator: Josef Schuch, Edoardo Traversa; Lecturer: José Almudí) Causes of France (Lecturer: Guy Gest) Causes of Portugal ( José Almudì and Ana Paula Dourado) 4:00 p.m. to 4:30 p.m.- Coffee break 4:30 p.m. to 5:30 p.m.- Causes of Denmark (Moderator: Alfred Storck, Philip Baker, Lecturer: Søren Friis Hansen) Causes of Hungary (Lecturer: Daniel Deák) Dinner hosted by the Mayor of Vienna 23 November, Saturday, 8:30 a.m. to 10:30 a.m.- Causes of Czech (Moderator: Danuše Nerudová) (LC Building, room 001) Causes of Romania (Aurelian Oprea, Romana Schuster) 10:30 a.m. to 11:00 a.m.- Coffee break 11:00 a.m. to 12:00 p.m. Causes of Norway (Lecturer: Eivind Furuseth) 12:00 p.m to 1:30 p.m.- Lunch break (Moderator: Josef Schuch, Richard Lyal 1:30 p.m. to 3:30 p.m. Causes of Belgium (Lecturer: Edoardo Traversa) 3:30 p.m to 4:00 p.m.- Coffee break 4:00 p.m. to 5:30 p.m.- Recent Trends in the ECJ Case Law (Recent Trends in ECJ case law) - Moderator: Michael Lang; Juliane Kokott (Advocate General), Melchior Wathelet (Advocate General)

6 14 IOAN LAZĂR For more information, see: invitationv1.pdfhttp:// THE CONFERENCE ON THE TOPIC "COURT OF JUSTICE OF THE EUROPEAN UNION: RECENT VAT CASE LAW" DECEMBER 2013 Organizers: The Institute for Austrian and International Tax Law (Vienna University of ) 1 Welthandelsplatz Street, 1020 Vienna Austria; European Commission Directorate General for Taxation and Customs Union; The conference aims to present recent case law of the European Court of Justice in the field of direct taxation. It will examine in particular the ECJ decisions taken since January 2012 up to date by famous scholars in the economic field, judges, government officials and those of the business environment. The conference location: The festive hall no. 1 (hall LC0.001) of Vienna University of, L.C. building, in the new Campus, et. 2., Welthandelsplatz, 1020, Vienna Contact person for registration: Renée Pestuka renee.pestuka@wu.ac.at The conference schedule: 15 December 2013, Sunday, at 6:00 p.m. Conference opening Speakers: Arthur Kerrigan - European Commission; Michael Lang - The Institute for Austrian and International Tax Law (Vienna University of ) Welcome cocktail - The Institute for Austrian and International Tax Law (Vienna University of ) 16 December 2013, Monday 9:00 a.m. to 9:30 a.m. - Conference opening Speakers: Heinz Zourek - European Commission; Michael Lang - The Institute for Austrian and International Tax Law (Vienna University of )

7 Report on teaching and research activity 15 9:30 a.m. to 10:30 a.m.- Section I. Fundamentals - government representatives, representatives of the academic and business environment; Richard Lyal - European Commission; Joachim Englisch 10:30 a.m. to 11:00 a.m.- Coffee break 11:00 a.m. to 12:30 p.m.- Section II - Procedures and issues related to the VAT avoidance - government representatives, representatives of the academic and business environment; Lecturer: Oskar Henkow 12:30 p.m. to 2:00 p.m.- Lunch break 2:00 p.m. to 3:30 p.m.- Section III - Taxable persons/public bodies - government representatives, representatives of the academic and business environment; Lecturer: Oskar Henkow 3:30 p.m. to 4:00 p.m. - Coffee break 4:00 p.m. to 5:30 p.m. - Section IV - Taxes regarding the supply of goods and services - government representatives, representatives of the academic and business environment; Lecturer: Herman van Kesteren 17 December 2013, Tuesday 9:00 a.m. to 10:30 p.m.- Section V - Tax basis and taxation quotas - government representatives, representatives of the academic and business environment; Lecturer: Ad van Doesum 10:30 a.m. to 11:00 a.m.- Coffee break 11:00 a.m. to 12:30 p.m.- Section VI - Exemptions: financial and insurance services - government representatives, representatives of the academic and business environment; Lecturer: Michael Conlon 12:30 p.m. to 2:00 p.m.- Lunch break 2:00 p.m. to 3:30 p.m.- Section VII - Exemptions: real estates and others - government representatives, representatives of the academic and business environment; Lecturer: Andrea Parolini 3:30 p.m. to 4:00 p.m.- Coffee break 4:00 p.m. to 5:30 p.m.- Tax deductions - government representatives, representatives of the academic and business environment;

8 16 IOAN LAZĂR Lecturer: Eleonor Kristofferson/ThomasEcker 5:30 p.m. to 6:00 p.m. - Conference closing Speakers: Donato Raponi/Michael Lang THE COURSE ENTITLED "THE PRACTICE OF DOUBLE TAX TREATIES IN CASE STUDIES" Organizers: The Institute for Austrian and International Tax Law (Vienna University of ) 1 Welthandelsplatz Street, 1020 Vienna Austria; Prof. Michael Lang Vienna University of Prof. Pasquale Pistone Vienna University of Prof. Josef Schuch Vienna University of Prof. Claus Staringer Vienna University of Prof. Alfred Storck Vienna University of Katharina Daxkobler Vienna University of Martin Eckerstorfer - LeitnerLeitner, Linz) Meliha Hasanovic Vienna University of Sabine Heidenbauer - BDO Graz Judith Herdin-Winter - The Federal Ministry of Finance of Vienna Matthias Hofstätter Leitner Leitner, Vienna Ina Kerschner Vienna University of Helmut Loukota - The Federal Ministry of Finance of Vienna Walter Loukota - Grösswang Binder, Vienna Christoph Marchgraber Vienna University of Nadine Oberbauer Vienna University of Elisabeth Pamperl Vienna University of Erik Pinetz Vienna University of Patrick Plansky - Ernst & Young, Vienna Sabine Schmidjell-Dommes - The Federal Ministry of Finance of Vienna Josef Schuch Vienna University of Karin Simader - TJP Vienna Claus Staringer Vienna University of Markus Seiler Vienna University of Marlies Steindl Vienna University of Marion Stiastny Vienna University of Alfred Storck Vienna University of Theresa Stradinger - KPMG, Vienna Franz P. Sutter - Supreme Administrative Court in Vienna Felipe Vallada Vienna University of Elena Variychuk Vienna University of

9 Report on teaching and research activity January INTRODUCTION TO THE TAX TREATIES LAW 9:00 a.m. to 10:35 a.m. - Structure of treaties regarding the double taxation avoidance - enforcement in practice; the interaction of the domestic law with the international law; the importance of regulations concerning the persons and the taxes concerned, methods of avoidance of double taxation Hofstätter, Schuch 10:55 a.m. to 12:30 p.m. - Interpretation and enforcement of the treaties regarding double taxation avoidance - the interpretation of art. 3 para (2) of the template Convention - OECD Herdin, Winter 2:00 p.m. to 3:35 p.m. - Limiting tax avoidance by treaties for avoidance of double taxation Staringer, Vallade 3:55 p.m. to 5:30 p.m. - Enforcement of the conventions on tax avoidance on natural persons and entities Seiler, Staringer 21 January Scope of the tax treaties on the avoidance of double taxation - profits 9:00 a.m. to 10:35 a.m. - Taxes concerned (art. 2 OECD Template Convention) Lecturer: Daxkobler 10:55 a.m. - 12:30 p.m.- Relevant tax rules for companies (Article 7 of the OECD Template Convention) Lecturer: Starck 2:00 p.m. to 3:35 p.m. - Allocation of profits between the registered office and secondary offices Plansky, Storck 3:55 p.m. to 5:30 p.m.- the Groups of companies (Article 9 of the OECD Template Convention) - transfer pricing issues Lecturer: Storck 22 January Employees - actions related options 9:00 a.m. to 10:35 a.m. - Income from lucrative activities Lecturer: W. Loukota 10:55 a.m. to 12:30 p.m. - Actions related options and the treaties for avoidance of double taxation Eckerstorfer 2:00 p.m. to 3:35 p.m. - The treaties for avoidance of double taxation regarding the artists and the athletes Daxkobler, Kerschner 3:55 p.m. to 5:30 p.m. Dividends Oberbauer, Schuch

10 18 IOAN LAZĂR 23 January The capital gains and the copyrights in the law of the treaties for avoidance of double taxation 9:00 a.m. to 10:35 a.m. - Capital gains and tax treaties Lecturer: Heidenbauer 10:55 a.m. to 12:30 p.m. - Copyrights Pinetz, Variychuk 2:00 p.m. to 3:35 p.m. - Conflicts of qualification in practice - risks and opportunities Lecturer: Pamperl 3:55 p.m. to 5:30 p.m. Partnerships Lecturer: Hasanovic 24 January Methods of the avoidance of double taxation 9:00 a.m. to 10:35 a.m. - Exemption method Steindl, Stradinger 10:55 to 12:30 p.m. - Credit method Lecturer: Schmidjell-Dommes 2:00 p.m. to 3:35 p.m. - Recent Decisions of the ECJ and relevant in relation to the treaties for avoidance of double taxation Lecturer: Simader 3:55 p.m. to 5:30 p.m. - Tax Planning based upon the provisions prohibiting non-discrimination Lecturer: Stiastny 25 January Recent evolutions of ocde regarding the revenues taxation - the impact of the ecj on the treaties of the avoidance of double taxation 9:00 a.m. to 10:35 a.m.- Recent Developments in OECD Lecturer: H. Loukota 10:55 a.m. to 12:30 p.m. - The law of treaties for avoidance of double taxation and the EU law. The impact of ECJ case law on the enforcement of the treaties for avoidance of double taxation in practice Lecturer: Sutter 2:00 p.m. to 3:35 p.m. - Elimination of double taxation on inheritance matter Sutter 3:55 p.m. to 5:30 p.m. - Exchange of information under Art. 26 of the OECD Template Convention Contact person/registration: Barbara Ender Rochowansky b.ender@wt-akademie.at Fax Organization Chairmen