„2nd European Tax Judges Conference“, Cologne, September 18th - 19th 2022

Sunday, September 18th 2022

from 19:00

Welcome Reception
Get-together in the „Wintergarten“ of the brewery Früh (Address: Am Hof 5, 50667 Cologne)

Monday, September 19th 2022 - Tax Court of Cologne, Appellhofplatz, 50667 Cologne

09:00 – 09:30	Welcome and introduction Benno Scharpenberg Chief Justice of the Tax Court of Cologne and Conference leader Word of welcome Dr. Hans-Josef Thesling Chief Justice of the German Federal Tax Court, Munich
09:30 – 11:00	Panel 1: Fundamental rights and taxation in the EU Chair and Speaker: Serge Schroeder, Premier Conseiller, Member of the Administrative Court, Luxembourg Dr. Stefan Wilk, Judge at the Tax Court of Cologne Prof. Dr. Adam Nita, Jagiellonen University of Krakow, Judge at the Administrative Court, Gliwice, currently delegated to the Administrative Supreme Court, Warsaw Alexander van der Voort Maarschalk, Judge at the High Council (Hoge Raad) of the Netherlands, The Hague Preliminary rulings concerning fundamental rights and exchange information for tax purposes Tax payers rights and Soft Law (Germany/EU) Claim for repayments of taxes declared by the Court to be contrary to EU-law Exchange of information in relation with ATAD 3
11:00 – 11:30	Coffee Break
11:30 – 12:30	Panel 2: Distortion of competition and political business development by Taxation - Combating abusive tax arrangements Chair and Speaker: Prof. Dr. Caroline Vanderkerken, Judge (Counselor) at the Court of Appeals Brussels/Belgium and Professor at the University Hasselt/Belgium Rüdiger Schmittberg, Vice-President of the Tax Court of Berlin-Brandenburg Fabian Hentschel, Judge at the Tax Court of Berlin-Brandenburg Elements of state aid according to the jurisprudence of the ECJ (especially national research promotion and EU-law) Tax competition between the EU-member-states Combating abusive tax arrangements
12:30 – 13:30	Lunch
13:30 – 14:30	Panel 3: Income from capital assets and EU-Law - new developments Chair and Speaker: Dr. Christian Levedag, Judge at the German Federal Tax Court, Munich Joachim Moritz, Attorney at law and Tax Consultant (former Judge at the German Federal Tax Court, Munich) Taxation of income from cross border capital investments - the legal frame Non taxable repayments of capital from EU-companies and Non-EU companies Forfeiture of foreign tax credits in the resident state in case of domestic losses Withholding tax issues - the Sofina decision of the ECJ Shell companies and ATAD III
14:30 – 15:00	Coffee Break
15:00 – 16:30	Panel 4: VAT -Developments Chair: Professor Mr. Dr. Mariken van Hilten, Vice-President at the High Council (Hoge Raad) of the Netherlands, The Hague Alexandra Schütze, Judge at the Tax Court of Düsseldorf Dr. Christian Sternberg, Judge at the Tax Court of Münster New VAT-cases of the ECJ VAT and protection legitimate expectation Fighting against VAT fraud
16:30	Get-together

If you want to participate, please register until September 12th, 2022 via:

European Tax Judges Conference - Registration (lets-meet.org)