The Department of Financial Tax Law and the VAT Research Centre at Kozminski University in Warsaw, in cooperation with the Mazovian Branch of the National Chamber of Tax Advisers, would like to invite you to the international scientific conference "VAT harmonisation in the European Union - present and future".
The conference was co-financed by the "Excellent Science programme" of the Minister of Education and Science as well as by the Mazovian Branch of the National Chamber of Tax Advisers.
The proper operation of the common market is a fundamental condition for the functioning of the European Union. One of the indispensable elements in the operation of the common market is a harmonised VAT system. While abiding by the fundamental principles of VAT, i.e. the principles of universality, neutrality and proportionality, it should not only ensure the free and competitive movement of goods and services between Member States, but should also guarantee VAT revenue, not only for the budgets of the Member States, but also for that of the European Union.
Challenges in the harmonisation of the VAT system in the European Union are not only a legislative or political challenge, but also constitute an excellent platform for analysing the views of science, doctrine and practice of individual Member States in this field. The planned conference, thanks to the participation not only as participants, but also as speakers of distinguished academics from European universities will certainly allow for an exchange of views of science and doctrine on the process of VAT harmonisation. The participation of representatives of the judiciary and practitioners will additionally contribute to the exchange of views, but also to the determination of the role which the case-law of the European Court of Justice of the European Union plays in the harmonisation process and what this role will look like in the definitive VAT system.
The conference will be held in Warsaw on 28-29 September 2021 in hybrid mode.