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

State Aid for Tax Measures (2019)

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

State Aid Review of Business Tax Measures: Aspects relating to International Taxation

12:15

Lunch

Session II: Corporate Taxation

13:15

Review of Commission decisions on Advance Tax Rulings

  • Similarities and differences
13:45

Case Study on the Arm’s Length Principle

14:30

Coffee Break

14:45

Case Study: Transfer Pricing in Action – Apple Case

16:15

How to treat exceptions that apply to all sectors? The Spanish Goodwill and Tax Lease Cases

17:00

Q&A and Summary of Day 1

17:30

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

Session III: Product-specific and Environmental Taxes

09:00

Parafiscal Levies, Turnover Taxes, Product-specific and Sector-specific Taxes

Phedon Nicolaides Professor at the University of Maastricht; Visiting Professor at the College of Europe, and Academic Director at Lexxion Training
10:00

Coffee break

10:30

Environmental Taxes and the Dutch NOx and British Aggregates Cases

12:00

Lunch

Session IV: Procedures

13:00

Best Practice: Application of State Aid Rules to Tax Measures in Hungary

  • General concepts
  • Roles of SAMO
  • Hungarian tax measures in historical context
  • Regional tax measures
Péter Staviczky
State Aid Attaché, Permanent Representation of Hungary to the EU, Brussels

14:30

Charges by Sub-national Authorities and Entities: The Cases of Italian Regions and German Airports

15:45

Coffee Break

16:00

Recent Commission proposals on corporate taxation and how they may affect future state aid enforcement

Session 5: Problem solving

17:00

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
17:30

End of the Training & Distribution of your Certificates

*Programme may be subject to change.

Confirmation of Participation

You will receive a confirmation letter at the end of the training.

Speakers

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

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

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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