Welcome to ERA – Academy of European Law

Year: 2013

Topics

Economic Activity and Taxable Persons
e-Presentation by Oskar Henkow

Oskar Henkow’s presentation covers the principles and the CJEU’s landmark case law on VAT concepts of economic activity and taxable persons. He also provides an overview of important practical issues such as start-ups, illegal activities, financial non-economic activities and public authority activities.

Taxable Supply, Taxable Base and Principles
e-Presentation by Professor Herman van Kesteren

Professor van Kesteren follows the development of the CJEU’s jurisprudence on taxable supply and taxable base issues. He refers to the interactions between EU law and national law, as well as their relationship with the principles of taxation and especially of VAT.

Deduction and Reimbursement of Input VAT
e-Presentation by Erwan Loquet

Erwan Loquet’s presentation covers one of the most important issues for VAT practitioners: the deduction and reimbursement of input VAT. He provides a detailed analysis of the concept of input VAT deduction and also a well-documented historical overview of the CJEU’s case law on the matter.

Interpreting VAT Exemptions: the Inherent Paradox
e-Presentation by Rita de la Feria

The presentation covers the most important VAT cases settled by the CJEU regarding VAT exemptions since they were adopted in the 1960s. The speaker provides a thorough analysis of the Court’s approach to the matter, with a special focus on the VAT principles and the way they were interpreted and used by the Court.

Speakers

Oskar Henkow is associate professor and researcher at Lund University, focused on indirect taxes and Value Added Tax.

Professor Herman van Kesteren is a tax lawyer and partner at PWC Amsterdam.

Erwan Loquet is a tax partner at BDO Luxembourg since June 2011.

Rita de la Feria is Professor of Tax Law at Durham Law School and a Programme Director at the Oxford University Centre for Business Taxation.

Package

• Video presentations
• Audio podcast versions
• 4 e-Presentations
  
• Links to all relevant sources of law
• Access for 12 months after purchase
  
  

Filmed at ERA's conference Using the CJEU's Interpretation of VAT Principles in Court in Trier on 25-26 March 2013.

Access

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Area of Law: Tax Law

Language: English

Article-no.: 413BUN11

Price: 95,00 EUR