International VAT Conference 2016
16th AND 17th JUNE 2016
AT SEEHOTEL ÜBERFAHRT, LAKE TEGERNSEE (MUNICH)
As so successfully achieved in previous years, the goal of this year's conference is to once again pro- vide participants with the unique opportunity to discuss the latest VAT issues with a team of international experts, as well as other conference attendees. The VAT panel will include representatives from the EU Commission, the tax administration, major international corporations and universities, as well as experts in jurisprudence.
This unique set up offers participants the opportunity to exchange opinions, discuss VAT hot topics and have individual questions answered. All delegates will have the chance to leave the event having gained practical and relevant information and tips, which can immediately be put into effect. Support documentation will be available to delegates with respect to all sessions.
Please join us for what will be a valuable, thought provoking and professionally enhancing event.
Who should join: VAT managers, VAT consultants, officials dealing with VAT.
Conference language: English
Free shuttle service: Munich Airport to Seehotel Überfahrt, Tegernsee
Dinner at hotel
|EU VAT UPDATE – WHAT IS HAPPENING AT EU LEVEL REGARDING VAT INCL. Q & A
HOLDING COMPANIES AND VAT – OPPORTUNITIES AND CHALLENGES
As a result of a number of recent court decisions, holding companies are once more in the spotlight of national tax administrations and taxpayers. When does a holding company qualify as an entrepreneur? Can it be part of a VAT group? To what extent can input VAT be deducted?
Moderator Dr. Stefan Maunz
Tax administration representative (to be confirmed)
Prof. Dr. Ben J. M. Terra – Commentator
IMMOVABLE PROPERTY – PLACE OF SUPPLY AND CHANGES DUE TO EXPLANATORY NOTES?
Do the recent explanatory notes published by the EU Commission make some degree of headway in the harmonization of the application of services related to immovable property throughout the EU? This session explores to what extent this goal has been achieved and common pitfalls for taxpayers.
Moderator Mark Hammond Giles
Dr. Francesca Vitale
Prof. Oskar Henkow
Conclusion of Conference Day 1
Traditional Bavarian dinner at Schwaiger Alm
|ECJ UPDATE – THE MOST IMPORTANT RECENT CASES
Including panel discussion
It is beyond doubt that the ECJ is one of the dri- ving forces behind harmonization. Many ground- breaking decisions have been published in the last year. This two hour session is dedicated to bringing attendees up to speed on past decisions and demonstrating what impact these decisions may have on the daily routine of VAT practitioners.
Prof. Dr. Ben J. M. Terra
Dr. Lars Dobratz
IMPACT OF NEW UNION CUSTOMS CODE ON VAT
The Union Customs Code constitutes the most prominent change to the customs world in the past years. This session explores what impact this change will have on VAT e.g. regarding export procedures.
Conclusion of Conference Day 2 and Lunch
European Commission – Head of Unit, VAT and other turnover taxes
joined the European Commission in 1980 and is currently head of the VAT unit. Donato has worked in the Budget, Internal Market and Taxation Directorates and has held various posts in the area of taxation policy. He holds a Masters degree in European tax law and a Bachelor degree in economics. He is professor of European tax law at ESSF and is co-author of the book “Arriva l’euro” (Carmenta Editor) as well as numerous articles on tax related matters.
Prof. Dr. Ben J. M. Terra
University of Amsterdam, Lund University
studied international law at the University of Amsterdam and (indirect) taxation at the University of Leiden. Previous positions held include head of post-graduate training in VAT, customs and excises at the Ministry of Finance in the Hague, pro- fessor of law at the University of Leiden and head of the global indirect tax prac- tice of Ernst & Young. He has published numerous articles and books on indirect taxation and is also a consultant of the OECD, the European Commission and IMF. At present Ben is an indirect tax and European tax law lecturer at the University of Amsterdam and the Lund University in Sweden.
Global Indirect Taxes Manager Caterpillar
Colin is Caterpillar Inc’s Global Indirect Taxes Manager. He and his team are responsible for advising and supporting all of Caterpillar’s businesses around the world with respect to VAT, GST and other tax related matters. Colin’s career in VAT spans 40 years with previous posts including those of HMRC VAT inspector in the UK and PricewaterhouseCoopers consultant advising multinational businesses. His most recent position with Caterpillar has taken Colin to Geneva, Peoria Illinois and currently the UK. Colin is a member of the OECD Technical Advisory Group on VAT and is frequently sought after to speak on VAT matters.
Dr. Lars Dobratz
Court of Justice of the European Union, Référendaire
is the tax law expert of Advocate General Kokott’s cabinet at the Court of Justice of the European Union in Luxembourg. After undertaking studies in law and busi- ness at the Universities of Bayreuth, Bonn and Hagen and earning a doctorate in European VAT law, Lars worked for the German tax administration, at a local and regional level, including a task force on VAT fraud, before spending five years with the German Federal Ministry of Finance’s International VAT unit.
LOYENS & LOEFF N.V.
Bert is a member of the Loyens & Loeff VAT, Customs & International Trade Practice Group in Belgium. He advises clients on the international and domestic exchange of goods and services. Bert represents clients before the Belgian and Dutch authorities, courts and the European Commission, its advisory committees and the ECJ. He is experienced in advising Asian and US companies on the tax and trade aspects of their foreign investments. Legal 500 mentions Bert as a leading expert. He is a regular speaker at conferences and also lectures at the AP Hogeschool Antwerpen. Bert chairs the Global Legal Customs Association and is a correspondent for Belgium within the International VAT Club. Bert has been a member of the Brussels Bar since 2000.
Associate Professor Oskar Henkow is a lecturer and researcher at Lund Univer- sity, exclusively focused on indirect taxes (VAT, excise and customs). He is also a part-time partner at a Swedish law firm. His research focuses on the EU VAT system and comparative VAT/GST issues. He is the Editor in Charge of the Case law and Legislative Development Sections of the World Journal of VAT/GST Law and a member of the European Commission’s VAT Expert Group. He also has extensive experience as a tax consultant and advisor and has been contracted by the IFC at the World Bank to assist on VAT policy issues.
Dr. Stefan Maunz
is a lawyer and certified tax consultant. With many years of experience in VAT and customs law, Stefan is a partner at KMLZ, a German law firm specializing in these areas. In addition, he has extensive experience working for international law firms in both Germany and the USA. He is a visiting lecturer at the University of Munich as well as a VAT Forum partner and Member of the VAT Expert Group initiated by the EU Commission.
Director Indirect Taxation PMI at Philip Morris International Inc., based at PMI’s Operation Center in Lausanne, Switzerland
Siegert is responsible for indirect taxation (customs, VAT and excise) within the Corporate Tax function of Philip Morris International (PMI). PMI is the leading international tobacco company, with seven of the world’s top 15 international brands, including Marlboro, the number one cigarette brand worldwide. PMI’s products are sold in more than 180 markets. Siegert has over 16 years experi- ence in International indirect tax (Big Four and industry) working from the Netherlands, Germany, Hungary, Hong Kong and Switzerland. Siegert has a Masters in tax law from the Rijksuniversiteit Groningen.
Dr. Francesca Vitale
Head of Unit, International Taxation – VAT and other indirect taxes/Agenzia delle Entrate
Francesca currently heads the International VAT Unit in the Italian Revenue Agency’s Central Directorate for Tax Regulations. In addition to providing technical support with respect to the drafting, implementation and interpretation of EU legislation on VAT and other international initiatives in the field of VAT, the Unit deals with requests for rulings concerning the VAT treatment of intra-EU supplies. Francesca, who holds a law degree and a Ph.D. in company tax law from LUISS University of Rome, previously held the position of Italian delegate and Vice-Chair of the OECD’s Working Party 9 on Consumption Taxes.
Global VAT/GST Policy Manager, GE
Mark Hammond Giles
Mark’s career as a VAT practitioner commenced in 1998 when he joined one of the Big Four accounting firms. His 8 years there saw him specializing in international VAT issues, financial services and real estate transactions. Mark joined the Corporate Financial Services division of GE Capital in 2007 and currently operates, from a VAT perspective, across the full breadth of GE’s industrial and capital activities. Mark advises GE businesses across the world on the management of their VAT and compliance obligations and he is actively involved in associations, industry and expert groups, at both the national and international levels, with a view to supporting and defining VAT policies and strategies.