Report on teaching and research activity of the Institute for Austrian and International tax Law of Vienna University of economics November 2013 - January 2014

Author:Ioan Lazar
Position:Acad. Andrei Radulescu' Institute for Legal Researches of the Romanian Academy Lawyer of Alba Bar Association
Pages:9-18
 
CONTENT
Report on teaching and research activity … 9
REPORT ON TEACHING AND RESEARCH ACTIVITY
OF THE INSTITUTE FOR AUSTRIAN AND INTERNATIONAL
TAX LAW OF VIENNA UNIVERSITY OF ECONOMICS
NOVEMBER 2013 - JANUARY 20141
PhD., Research Associate Ioan Lazr,
„Acad. Andrei Rdulescu” Institute for Legal Researches
of the Romanian Academy
Lawyer of Alba Bar Association
The Institute for Austrian and International Tax Law within Vienna
University of Economics, managed by the famous professor PhD., h.c. Michael
Lang, is among the largest research institutions in the world in the matter of tax
law. The teaching and research activities of the institute focus on topics related
to the field of study of international, European and Austrian taxation.
The institute history dates back to 1968, which was founded by the former tax
inspector Anton Lager, the first professor of financial law at Vienna University of
Economics. The reputation of the institute has strengthened over time, it is now
member of the EUCOTAX organization - European Universities Cooperating on
Taxes, along with 12 other universities in Europe and the United States of America.
The institute provides the appropriate framework for conducting a variety of
educational activities, organizing various courses for students, workshops with
international participation, moot competitions, various seminars, a master's
program on international tax law, and various doctoral study programs. The
interested students and the researchers are also interested in the opportunity to
apply for one of the international mobility programs and research fellowships
funded by the European Commission and famous renowned transnational and
Austrian companies such as Siemens, OMV, Raiffeisen, TPA Horvath, etc.
The "Tax Law WU" magazine is his quarterly publication of the Institute,
being printed by the local publishing house “Facultas" through which those
interested can receive information about the teaching and research activities that
have taken place or will take place at the Institute.
Recently, the scope of the academic activities conducted within the Institute
was expanded by establishing the Center for Research on Tax Policies on Global
Tax - WU Global Tax Policy Center, wanting it to become a forum for debate on
the relationship between the fiscal policy, tax administration and tax law in the
1 We thank Mrs. Laura Lazar, PhD., Professor of the Faculty of Law, Babes-Bolyai University of
Cluj-Napoca, for her assistance in drafting this material.
Law Review vol. III, issue 2, July-December 2013, p. 9-18
10 IOAN LAZĂR
context of the globalization of the economy, bringing in its policy makers,
practitioners and researchers from around the world.
The activity of the Center for Research on Tax Policies on Global Tax
(seminars, workshops, training courses, etc..) performs debate topics such as: the
implementation of the fiscal policies in developed countries and in developing
countries and in economies in transition; current trends in global taxation; political
economy and tax reforms; developing a competitive tax system; tax coordination
against tax harmonization; development of any systems for VAT suitable for the
21th century; financial sector taxation; the role of taxes in combating climate change;
the interface between taxation and regulation; fighting against illicit activities; the
role of tax administrations in the current economic context, etc.
The Institute for Austrian and International Tax Law has a rich tradition in
cooperation with other organizations that exercise their activity in the tax domain
or related research areas, from various departments of the university (economics,
finance, international business, management) and continuing with entities like the
United Nations - the UN, the Organization for Economic Cooperation and
Development - OECD, and renowned academic and research institutions
worldwide.
However, people who need documentation in tax law field may use the
information of the library of the Research Institute of European and International
Tax Law, a non-profit organization operating in close cooperation with the
institute.
EVENTS ORGANIZED WITHIN THE INSTITUTE
SERIES OF SEMINARS ENTITLED "STAYING UP TO DATE:
CURRENT DEVELOPEMENTS IN EUROPEAN AND INTERNATIONAL TAX
LAW”
Organizers:
The Institute for Austrian and International Tax Law (Vienna University of
Economics)
Prof. PhD., Dr. hc Michael Lang;
PricewaterhouseCooper Vienna
Christine Weinzierl - Partner PwC Vienna;
Given the timeliness of tax issues and interest in media and public opinion in
relation to the issues of taxation, a series of seminars hosted and organized by the
Institute for Austrian and International Tax Law at Vienna University of
Economics and Vienna PwC is helping those seeking the views of experts who
consult the tax law related to the current problems in this area. For the participants,
the manifestations represent an excellent opportunity to exchange experiences and
views on the background discussions on the topic seminars. The lecturers who
lecture in seminars are PwC network affiliated experts from different countries.
Report on teaching and research activity … 11
LECTURES SCHEDULE:
Monday, 11 November 2013, during the interval 16.30 - 19.30 pm (at The
Institute of the Austrian and international Tax Law)
Lecturers:
Prof. Andreas Musil, PhD.- Vice President of Potsdam University and Judge
of the Administrative Supreme Court of Berlin-Brabdenburg land;
Moritz Glahe, PhD. - PwC tax consultant, professor at the University of
Münster;
Monday, 20 January 2014, during the interval 16.30 - 19.30 pm (PwC
headquarters Vienna)
Lecturers:
Joerg Schwenker - tax consultant and director of the National Chamber of
Accountants in Berlin, lecturer at the Berlin Chamber of Commerce;
Frederik Boulogne - Manager at PwC headquarters in Amsterdam, researcher
at the University of Amsterdam;
Monday, 17 march 2014, during the interval 16.30 - 19.30 pm (at The Institute
of the Austrian and international Tax Law)
Lecturers:
Prof. Marc Desen, PhD. - Dean of the Faculty of Law, University of Leibzig;
Georg Zehetmayer - tax consultant and manager of PwC Austria
Monday, 28 April 2014, during the interval 16.30 - 19.30 pm (at The Institute
of the Austrian and international Tax Law)
Lecturers:
Prof. Michael Droege, PhD. - Professor of Public Law at the University of
Mainz;
Niel Winther-Sorensen - partner at PwC in Copenhagen;
Monday, 26 May 2014, during the interval 16.30 - 19.30 pm (PwC
headquarters Vienna)
Lecturers:
Prof. Stefan Geibel, PhD. - Professor at the Faculty of Law, University of
Heidelberg, director of the Research Institute of Corporate Law;
Richard Jerabek, PhD. - Manager at PwC Austria;
EVENT LOCATION:
The Institute for Austrian and International Tax Law - The Conference Room
Str. Welthandelsplatz, no. 1 - D3 Building
1020 Vienna, Austria
PwC
200, Erdbergstrasse Street, 1030 Vienna, Austria
12 IOAN LAZĂR
Contact:
The Institute for Austrian and International Tax Law - Christine Wiesinger
Phone: +43 1 31 336-4644
Fax: +43 1 31 336-730
E-mail: christine.wiesinger@wu.ac.at
PwC Austria - Mark Joainig
Phone: +43 1 501 31 88-5111
Fax: +43 1 501 88-75111
E-mail: mark.joainig@at.pwc.com
For more details go to: http://www.wu.ac.at/taxlaw/newsn/folder_pwc
_wu_seminar_201314.pdf
“RECENT AND PENDING CASES AT THE ECJ ON THE DIRECT
TAXATION” CONFERENCE” 21-23 November 2013
Organizer and event location:
The Institute for Austrian and International Tax Law (Vienna University of
Economics)
1 Welthandelsplatz Street, 1020 Vienna Austria
Scientific Committee:
Prof. Michael Lang
Prof. Josef Schuch
Prof. Claus Staringer
Prof. Pasquale Pistone
Prof. Alfred Storck
Prof. Jeffrey Owens
Lecturers:
Prof. Edoardo Traversa (Belgium)
Prof. Danu Nerudova (Czech Republic)
Prof. Søren Friis Hansen (Denmark)
Prof. Daniel Deák (Hungary)
Prof. Guglielmo Maisto (Italy)
Prof. Eric CCM Kemmeren
(Netherlands)
Dr. Daniël Smit (The Netherlands)
Prof. José Almudí (Spain)
The conference debated some of the proceedings pending before the European
Court of Justice on direct taxation and their importance was examined for the
Member States and the countries outside the EU. The cases were presented to the
audience by the conference moderators and the participants had the opportunity to
comment briefly on how the decisions would affect the domestic law, namely the
importance of these decisions in terms of national legislation. The participants
were asked to document in advance regarding the causes which were discussed at
the conference.
Report on teaching and research activity … 13
THE CONFERENCE SCHEDULE
21 November 2013, Thursday, at 17.00 pm - Festive Hall, Vienna University of
Economics, Welthandelsplatz no. 1, 1020 Vienna, LC Building, room LC.O.100
Conference opening (Michael Lang)
"Tax Incentives and Territoriality: Reassessing the ECJ Case-Law in the
Light of the Principles of Federalism and Sound Tax Policy "(Tax incentives and
territoriality: Reconsidering the ECJ case law in the light of the principle of
federalism and judicious tax policy) - Edoardo Traversa
22 November 2013, Friday, between 8.30 - 10.30 am (LC Building, room 001)
Causes regarding the Netherlands (Moderator: Michael Lang; Lecturers: Eric
C.C.M. Kemmeren & Daniël Smit)
10:30 a.m. to 11:00 a.m.- Coffee break
11:00 a.m. to 12:30 p.m.- Causes of Italy (Moderator: Prof. Claus Staringer;
Lecturer: Guglielmo Maisto)
Causes of Iceland (Lecturer: Jón Elvar Guðmundsson)
12:30 p.m. to 2:00 p.m. - Lunch break;
2:00 p.m. to 4:00 p.m.- Causes of Spain (Moderator: Josef Schuch, Edoardo
Traversa; Lecturer: José Almudí)
Causes of France (Lecturer: Guy Gest)
Causes of Portugal (Lecturers: José Almudì and Ana Paula Dourado)
4:00 p.m. to 4:30 p.m.- Coffee break
4:30 p.m. to 5:30 p.m.- Causes of Denmark (Moderator: Alfred Storck, Philip
Baker, Lecturer: Søren Friis Hansen)
Causes of Hungary (Lecturer: Daniel Deák)
19. 30 Dinner hosted by the Mayor of Vienna
23 November, Saturday, 8:30 a.m. to 10:30 a.m.- Causes of Czech (Moderator:
Danuše Nerudová) (LC Building, room 001)
Causes of Romania (Aurelian Oprea, Romana Schuster)
10:30 a.m. to 11:00 a.m.- Coffee break
11:00 a.m. to 12:00 p.m. – Causes of Norway (Lecturer: Eivind Furuseth)
12:00 p.m to 1:30 p.m.- Lunch break (Moderator: Josef Schuch, Richard Lyal
1:30 p.m. to 3:30 p.m. – Causes of Belgium (Lecturer: Edoardo Traversa)
3:30 p.m to 4:00 p.m.- Coffee break
4:00 p.m. to 5:30 p.m.- Recent Trends in the ECJ Case Law (Recent Trends in
ECJ case law) - Moderator: Michael Lang; Lecturers: Juliane Kokott (Advocate General),
Melchior Wathelet (Advocate General)
14 IOAN LAZĂR
For more information, see: http://www.wu.ac.at/taxlaw/eventsn/ecj2013_
invitationv1.pdfhttp://www.wu.ac.at/taxlaw/eventsn/ecj2013_invitationv1.pdf
THE CONFERENCE ON THE TOPIC "COURT OF JUSTICE OF THE
EUROPEAN UNION: RECENT VAT CASE LAW"- 15-17 DECEMBER 2013
Organizers:
The Institute for Austrian and International Tax Law (Vienna University of
Economics)
1 Welthandelsplatz Street, 1020 Vienna Austria;
European Commission Directorate General for Taxation and Customs
Union;
The conference aims to present recent case law of the European Court of
Justice in the field of direct taxation. It will examine in particular the ECJ decisions
taken since January 2012 up to date by famous scholars in the economic field,
judges, government officials and those of the business environment.
The conference location:
The festive hall no. 1 (hall LC0.001) of Vienna University of Economics, L.C.
building, in the new Campus, et. 2., Welthandelsplatz, 1020, Vienna
Contact person for registration:
Renée Pestuka – renee.pestuka@wu.ac.at
The conference schedule:
15 December 2013, Sunday, at 6:00 p.m.
Conference opening
Speakers:
Arthur Kerrigan - European Commission;
Michael Lang - The Institute for Austrian and International Tax Law (Vienna
University of Economics)
Welcome cocktail - The Institute for Austrian and International Tax Law
(Vienna University of Economics)
16 December 2013, Monday
9:00 a.m. to 9:30 a.m. - Conference opening
Speakers:
Heinz Zourek - European Commission;
Michael Lang - The Institute for Austrian and International Tax Law (Vienna
University of Economics)
Report on teaching and research activity … 15
9:30 a.m. to 10:30 a.m.- Section I. Fundamentals - government representatives,
representatives of the academic and business environment;
Lecturers:
Richard Lyal - European Commission;
Joachim Englisch
10:30 a.m. to 11:00 a.m.- Coffee break
11:00 a.m. to 12:30 p.m.- Section II - Procedures and issues related to the VAT
avoidance - government representatives, representatives of the academic and
business environment;
Lecturer: Oskar Henkow
12:30 p.m. to 2:00 p.m.- Lunch break
2:00 p.m. to 3:30 p.m.- Section III - Taxable persons/Public bodies -
government representatives, representatives of the academic and business
environment;
Lecturer: Oskar Henkow
3:30 p.m. to 4:00 p.m. - Coffee break
4:00 p.m. to 5:30 p.m. - Section IV - Taxes regarding the supply of goods and
services - government representatives, representatives of the academic and
business environment;
Lecturer: Herman van Kesteren
17 December 2013, Tuesday
9:00 a.m. to 10:30 p.m.- Section V - Tax basis and taxation quotas -
government representatives, representatives of the academic and business
environment;
Lecturer: Ad van Doesum
10:30 a.m. to 11:00 a.m.- Coffee break
11:00 a.m. to 12:30 p.m.- Section VI - Exemptions: financial and insurance
services - government representatives, representatives of the academic and
business environment;
Lecturer: Michael Conlon
12:30 p.m. to 2:00 p.m.- Lunch break
2:00 p.m. to 3:30 p.m.- Section VII - Exemptions: real estates and others -
government representatives, representatives of the academic and business
environment;
Lecturer: Andrea Parolini
3:30 p.m. to 4:00 p.m.- Coffee break
4:00 p.m. to 5:30 p.m.- Tax deductions - government representatives,
representatives of the academic and business environment;
16 IOAN LAZĂR
Lecturer: Eleonor Kristofferson/ThomasEcker
5:30 p.m. to 6:00 p.m. - Conference closing
Speakers: Donato Raponi/Michael Lang
THE COURSE ENTITLED "THE PRACTICE OF DOUBLE TAX
TREATIES IN CASE STUDIES"
Organizers:
The Institute for Austrian and International Tax Law (Vienna University of
Economics)
1 Welthandelsplatz Street, 1020 Vienna Austria;
Lecturers:
Prof. Michael Lang – Vienna
University of Economics
Prof. Pasquale Pistone – Vienna
University of Economics
Prof. Josef Schuch – Vienna University
of Economics
Prof. Claus Staringer – Vienna
University of Economics
Prof. Alfred Storck – Vienna University
of Economics
Katharina Daxkobler – Vienna
University of Economics
Martin Eckerstorfer - LeitnerLeitner,
Linz)
Meliha Hasanovic – Vienna University
of Economics
Sabine Heidenbauer - BDO Graz
Judith Herdin-Winter - The Federal
Ministry of Finance of Vienna
Matthias Hofstätter – Leitner Leitner,
Vienna
Ina Kerschner – Vienna University of
Economics
Helmut Loukota - The Federal Ministry
of Finance of Vienna
Walter Loukota - Grösswang Binder,
Vienna
Christoph Marchgraber – Vienna
University of Economics
Nadine Oberbauer – Vienna University
of Economics
Elisabeth Pamperl – Vienna University
of Economics
Erik Pinetz – Vienna University of
Economics
Patrick Plansky - Ernst & Young,
Vienna
Sabine Schmidjell-Dommes - The
Federal Ministry of Finance of Vienna
Josef Schuch – Vienna University of
Economics
Karin Simader - TJP Vienna
Claus Staringer – Vienna University of
Economics
Markus Seiler – Vienna University of
Economics
Marlies Steindl – Vienna University of
Economics
Marion Stiastny – Vienna University of
Economics
Alfred Storck – Vienna University of
Economics
Theresa Stradinger - KPMG, Vienna
Franz P. Sutter - Supreme
Administrative Court in Vienna
Felipe Vallada – Vienna University of
Economics
Elena Variychuk – Vienna University
of Economics
Report on teaching and research activity … 17
20 January 2014 - INTRODUCTION TO THE TAX TREATIES LAW
9:00 a.m. to 10:35 a.m. - Structure of treaties regarding the double taxation
avoidance - enforcement in practice; the interaction of the domestic law with the
international law; the importance of regulations concerning the persons and the
taxes concerned, methods of avoidance of double taxation
Lecturers: Hofstätter, Schuch
10:55 a.m. to 12:30 p.m. - Interpretation and enforcement of the treaties
regarding double taxation avoidance - the interpretation of art. 3 para (2) of the
template Convention - OECD
Lecturers: Herdin, Winter
2:00 p.m. to 3:35 p.m. - Limiting tax avoidance by treaties for avoidance of
double taxation
Lecturers: Staringer, Vallade
3:55 p.m. to 5:30 p.m. - Enforcement of the conventions on tax avoidance on
natural persons and entities
Lecturers: Seiler, Staringer
21 January 2014 - Scope of the tax treaties on the avoidance of double
taxation - profits
9:00 a.m. to 10:35 a.m. - Taxes concerned (art. 2 OECD Template Convention)
Lecturer: Daxkobler
10:55 a.m. - 12:30 p.m.- Relevant tax rules for companies (Article 7 of the
OECD Template Convention)
Lecturer: Starck
2:00 p.m. to 3:35 p.m. - Allocation of profits between the registered office and
secondary offices
Lecturers: Plansky, Storck
3:55 p.m. to 5:30 p.m.- the Groups of companies (Article 9 of the OECD
Template Convention) - transfer pricing issues
Lecturer: Storck
22 January 2014 - Employees - actions related options
9:00 a.m. to 10:35 a.m. - Income from lucrative activities
Lecturer: W. Loukota
10:55 a.m. to 12:30 p.m. - Actions related options and the treaties for
avoidance of double taxation
Lecturers: Eckerstorfer
2:00 p.m. to 3:35 p.m. - The treaties for avoidance of double taxation
regarding the artists and the athletes
Lecturers: Daxkobler, Kerschner
3:55 p.m. to 5:30 p.m. – Dividends
Lecturers: Oberbauer, Schuch
18 IOAN LAZĂR
23 January 2014 - The capital gains and the copyrights in the law of the
treaties for avoidance of double taxation
9:00 a.m. to 10:35 a.m. - Capital gains and tax treaties
Lecturer: Heidenbauer
10:55 a.m. to 12:30 p.m. - Copyrights
Lecturers: Pinetz, Variychuk
2:00 p.m. to 3:35 p.m. - Conflicts of qualification in practice - risks and
opportunities
Lecturer: Pamperl
3:55 p.m. to 5:30 p.m. – Partnerships
Lecturer: Hasanovic
24 January 2014 - Methods of the avoidance of double taxation
9:00 a.m. to 10:35 a.m. - Exemption method
Lecturers: Steindl, Stradinger
10:55 to 12:30 p.m. - Credit method
Lecturer: Schmidjell-Dommes
2:00 p.m. to 3:35 p.m. - Recent Decisions of the ECJ and relevant in relation
to the treaties for avoidance of double taxation
Lecturer: Simader
3:55 p.m. to 5:30 p.m. - Tax Planning based upon the provisions prohibiting
non-discrimination
Lecturer: Stiastny
25 January 2014 - Recent evolutions of ocde regarding the revenues
taxation - the impact of the ecj on the treaties of the avoidance of double taxation
9:00 a.m. to 10:35 a.m.- Recent Developments in OECD
Lecturer: H. Loukota
10:55 a.m. to 12:30 p.m. - The law of treaties for avoidance of double taxation
and the EU law. The impact of ECJ case law on the enforcement of the treaties
for avoidance of double taxation in practice
Lecturer: Sutter
2:00 p.m. to 3:35 p.m. - Elimination of double taxation on inheritance matter
Lecturers: Sutter
3:55 p.m. to 5:30 p.m. - Exchange of information under Art. 26 of the OECD
Template Convention
Contact person/Registration:
Barbara Ender – Rochowansky – b.ender@wt-akademie.at
Fax. +43-1-817 14 37
Organization
Chairmen