European State Aid Law
Intensive Training |
06.11.2019 - 07.11.2019 |
Brussels |
Language: English

State Aid for Tax Measures

Join Lexxion's Event in Brussels
2-day intensive training on the concept of State aid for tax measures, regulations applicable for the fiscal sector and relevant case law.

State aid in the form of tax measures and exemptions differs from classical subsidies-based aid. In the absence of explicit State aid regulation for fiscal measures, general State aid rules and principles apply, in accordance with relevant case law.As the Commission’s practice and the Courts’ jurisprudence are in constant evolution, the assessment of potential State aid constitutes a peculiar challenge for practitioners dealing with the design and implementation of fiscal policies.

Our two-day intensive training on State aid in the form of tax measures combines the presentation of rules and principles applying to direct taxation with an assessment of the compatibility of fiscal aid with the internal market, and with an in-depth analysis of most significant cases and Commission decisions.

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Overview

State aid in the form of tax measures and exemptions differs from classical subsidies-based aid. In the absence of explicit State aid regulation for fiscal measures, general State aid rules and principles apply, in accordance with relevant case law. As the Commission’s practice and the Courts’ jurisprudence are in constant evolution, the assessment of potential State aid constitutes a peculiar challenge for practitioners dealing with the design and implementation of fiscal policies.

Our two-day intensive training on State aid in the form of tax measures combines the presentation of rules and principles applying to direct taxation with an assessment of the compatibility of fiscal aid with the internal market, and with an in-depth analysis of most significant cases and Commission decisions.

Participants will receive extensive materials

  • All presentations shown during the training (inclusive online access to all presentations after the training)
  • Confirmations of participation
  • Selection of corresponding journals published by Lexxion

Methodology

The participants will be actively involved in the training. The sessions will combine presentations, case studies and discussion on practical problems. You will have ample
opportunities to present your own problematic issues and discuss them with the speakers and participants from other Member States.
Just send to us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the training. All information concerning such problems and
cases will be treated confidentially.

Who should participate?

  • Experts from the State Aid Monitoring Offices
  • Public officials involved in design and implementation of tax measures:
  • Ministries for Finance
  • National and regional fiscal and tax authorities
  • Regional governments
  • Fiscal and legal experts from the National Banks
  • Lawyers and consultants specialized in public affairs

Your benefits

  • Learn about the rules and principles applying to direct taxation while assessing the compatibility of fiscal aid with the internal market
  • Get a detailed overview of the most important Commission decisions on State aid and taxes
  • Acquire in-depth knowledge on relevant case law in this regard
  • Analyse your problems and discuss your individual questions with acknowledged experts

 

Day 1:

  • Fundamental Principles and Application of State aid rules to fiscal measures
  • Review of Business Tax Measures: Aspects relating to International Taxation
  • Corporate Taxation and Material Selectivity
  • Transfer Pricing and the Arm´s Length Principle
  • Case Studies:
  • The Fiat Luxembourg Tax Ruling
  • Spanish Good Will (World Duty Free) & Tax Lease Cases
  • Apple

Day 2:

  • Product-specific and Environmental Taxes:
  • Environmental taxes and the Dutch Interest NOx case and British Aggregates cases
  • Parafiscallevies and turnover taxes
  • Procedures & Best Practice -Application of State aid rules to tax measures in Hungary

Day 1: Wednesday, 6 November | 09:00 - 17:30

Chair of the Seminar
Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
9:00

Welcome note by the Chair & Introduction Round

Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training

Session I: Fundamental principles

9:15

Application of State Aid Rules to Tax Measures

  • Introduction
  • Article 107(1) TFEU and Tax Measures
Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
10:45

Coffee Break

11:15

Review of Recent developments in the case law and Commission practice

Paul-John Löwenthal
Member of the Legal Service, European Commission, Brussels

12:45

Lunch

Session II: Corporate Taxation

13:45

Case study: Transfer pricing

Andreas von Bonin Partner, Antitrust, Competition and Trade, Freshfields Bruckhaus Deringer LLP, Brussels
14:45

Coffee Break

15:00

Case Study: Advanced Tax Rulings

Individual measures or schemes?

Luc de Broe Professor Faculty of Law and Head of the Insitute for Tax Law, Leuven University
16:00

Justification, the missing brick in the three-steps selectivity analysis? Recent case law and potential developments

Massimo Merola Professor of Law, College of Europe, Bruges; Senior Partner, Bonelli Erede Pappalardo, Brussels
17:00

Q&A and Summary of Day 1

17:15

End of Day 1

Day 2: Thursday, 7 November | 09:00 - 17:30

Chair of the Seminar
Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
08:15

Sum up of the content of the previous day

Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training

Session III: Turnover Taxes, Parafiscal Levies and Environmental Taxes

08:45

Turnover Taxes

Péter Staviczky
State Aid Attaché, Permanent Representation of Hungary to the EU, Brussels

09:30

Coffee break

10:00

Parafiscal Levies

Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
11:00

Environmental Taxes: ANGED and British Aggregates

Jose Luis Buendia
Partner at Garrigues, Brussels & Managing Editor EStAL

Session 4: Corporate taxes: Novel Issues

12:00

Case study: Application of anti-abuse rules

Benoît Le Bret Partner, Gide Loyrette Nouel A.A.R.P.I., Brussels
13:00

Lunch break

14:00

Analysis of the success of Starbucks

Steven Verschuur Partner, Head of EU law, Osborne Clark, Belgium/The Netherlands
15:00

Coffee Break

15:30

The application of the arm’s length principle to Luxembourg and FIAT

Juan Rodriguez Partner, Sullivan & Cromwell LLP, London

Session 5: Problem solving

16:30

Problem Solving session

Interactive session on best practices where you will have the opportunity to present you cases and questions and discuss them with our experts and on the participants.

Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
17:00

End of the Training & Distribution of your Certificates

Speakers

Phedon Nicolaides
Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training

More info
Paul-John Löwenthal
Member of the Legal Service, European Commission, Brussels

More info
Andreas von Bonin
Partner, Antitrust, Competition and Trade, Freshfields Bruckhaus Deringer LLP, Brussels

More info
Luc de Broe
Professor Faculty of Law and Head of the Insitute for Tax Law, Leuven University

More info
Massimo Merola
Professor of Law, College of Europe, Bruges; Senior Partner, Bonelli Erede Pappalardo, Brussels

More info
Péter Staviczky
State Aid Attaché, Permanent Representation of Hungary to the EU, Brussels

More info
Jose Luis Buendia
Partner at Garrigues, Brussels & Managing Editor EStAL

More info
Benoît Le Bret
Partner, Gide Loyrette Nouel A.A.R.P.I., Brussels

More info
Steven Verschuur
Partner, Head of EU law, Osborne Clark, Belgium/The Netherlands

More info
Juan Rodriguez
Partner, Sullivan & Cromwell LLP, London

More info

Venue

Avenue de Tervueren, 153
Brussels, Belgium
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Hotel near the venue

B-aparthotel Bruxelles Montgomery
Avenue Tervueren 149
1150 Brussels

T: +32 (0)2 743 51 11

Eurostars Montgomery 5*
Avenue de Tervueren 134
1150 Brussels
Belgium
T: +32 (0)2 741 85 11

Le Relais du Castro – Chambres d’hôtes à Bruxelles
Rue Baron de Castro 7
1040 Bruxelles

T:

Online-Registration

Intensive Training | 06.11.2019 - 07.11.2019 | Brussels | Language: English

Participation Fees
Reduced fee for public authorities: € 1.240,- (excl. VAT)
Regular fee: € 1.640,- (excl. VAT)

Discount for European State Aid Law Quarterly (EStAL) subscribers: € 100,-

The Belgian VAT of 21% will be added.

Seating limit
The number of seats is limited. Registrations will be accepted first come, first served.

Are you a public authority?
Ticket Type Price Spaces
Intensive Training on State Aid for Tax Measures
Regular fee / Reguläre Teilnahmegebühr
€1.640,00
Intensive Training on State Aid for Tax Measures
Reduced fee for public authorities / Reduzierte Teilnahmegebühr für Angehörige einer Hochschule/Behörde
€1.240,00

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