International Scientific Conference - "VAT harmonisation in the European Union - present and future"

International Scientific Conference -
"VAT harmonisation in the European Union - present and future"

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 will be held in Warsaw on 28-29 September 2021 in hybrid mode.

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.

About conference

The conference is intended to create a platform for discussion on the most important issues concerning the reform and the future of the VAT system in the European Union. It will be a place for effective exchange of reflection and experience, including in terms of highlighting and presenting to international audiences Poland's positive experience with mechanisms such as split payments, reverse charge and Binding Tariff Information. Conclusions resulting from the scientific discussion during the planned event will certainly be able to be used not only in national VAT legislation, but also in the practice of tax administration facing the difficult task of maintaining the budgetary effectiveness of VAT as the main source of State tax revenue.

Organizers

Prof. Artur Mudrecki

PhD habilitatus in law; Professor at Kozminski University in Warsaw, the Head of the Department of Financial and Tax Law and the Director of the VAT Research Center at Kozminski University; Judge at the Polish Supreme Administrative Court; Member of IFA Poland and the European Association of Tax Law Professors; specializes in tax law; author of more than 130 publications, mostly on tax law, including the monograph The Reliable Tax Process (2015).

PhD Wojciech Dmoch

PhD in law, tax advisor No. 00007 with over 25 years of professional experience gained in an international auditing company and international law firms.
He worked at the Ministry of Finance on introducing VAT regulations. Member of the National Examination Commission for Tax Advisers of the 1st and 5th term.
He is the author of dozens publications in the field of tax law. Patron of the Students Tax Law Forum operating at the Kozminski University in Warsaw.

MA Bartłomiej Kołodziej

PhD student at Kozminski University, tax advisor with over 25 years of professional experience gained, among others in Big4 companies (EY and PwC).

Since 2017, he has been working at the Ministry of Finance as deputy director of the VAT department from 2017 to 2023. Specializes in development of national and European tax rules in the field of VAT development. He is a member of expert groups at the EU Council and OECD as well as the VAT Committee and the EC Working Group on the Future of VAT.

He conducts cases related to VAT harmonization in the EU. He is also the representative of the Head of the National Tax Administration in front of the Court of Justice of the European Union in the field of VAT.

VAT Research Centre

Program

9.00 – 9.15 OTWARCIE Prof. Grzegorz Mazurek, Rektor Akademii Leona Koźmińskiego

9.15 – 12.15 Panel I. Adresowanie zagrożeń dotyczących funkcjonowania obecnego systemu VAT w UE. Ocena obecnego systemu VAT w UE – oczekiwania i rzeczywistość – najważniejsze zagrożenia i kierunki wymaganych zmian. Dotychczasowe działania uszczelniające system VAT – doświadczenia Polski i innych Państw Członkowskich. System definitywny – założenia, status prac, najistotniejsze obawy i kontrowersje. Rola nowych technologii w kształtowaniu przeszłego systemu VAT.

9.15 – 9.45 Temat wystąpienia zostanie potwierdzony w późniejszym terminie Prof. dr Ad van Doesum, Uniwersytet w Maastricht (Holandia)

9.45 – 10.15 Temat wystąpienia zostanie potwierdzony w późniejszym terminie Prof. dr Eleonor Kristoffersson, Uniwersytet w Örebro (Szwecja)

10:15 – 10.45 Stały zakład w VAT. Czy dawne orzecznictwo Trybunału Sprawiedliwości może trwać w nowej rzeczywistości gospodarczej i technologicznej? Prof. dr hab. Krzysztof Lasiński-Sulecki, Uniwersytet Mikołaja Kopernika w Toruniu (Polska)

10.45 – 11.15 Harmonizacja podatku od wartości dodanej: patologie procesu czy patologiczne przedsięwzięcie? Prof. dr hab. Witold Modzelewski, Uniwersytet Warszawski (Polska)

11.15-11:45 Szacowanie obrotu w VAT – granice dopuszczalności w świetle orzecznictwa TSUE Małgorzata Militz, Doradca podatkowy, partner w GWW Tax Ladziński, Cmoch i Partnerzy Doradcy Podatkowi i Radcowie Prawni sp.p. (Polska)

11.45 – 12.15 Doświadczenia hiszpańskie w zakresie wdrażania środków mających na celu uszczelnienie systemu VAT, a w szczególności "klauzuli użytkowania i wykorzystania" zawartej w art. 58 dyrektywy VAT Prof. José Manuel Almudí Cid, Uniwersytet w Madrycie (Hiszpania)

12.15 – 13.15 Przerwa

13:15 – 15:15 Panel II. Orzecznictwo Europejskiego Trybunału Sprawiedliwości w zakresie podatku VAT. Suwerenność podatkowa państw członkowskich UE w zakresie podatku VAT. Zasada pierwszeństwa prawa wspólnotowego w zakresie podatku VAT. Zasada bezpośredniego obowiązywania prawa wspólnotowego w zakresie podatku VAT. Związanie sądów krajowych rozstrzygnięciami ETS. Fundamentalne, dla stosowania systemu VAT, orzeczenia ETS. Interpretowanie i stosowanie orzeczeń TSUE w Państwach Członkowskich w świetle obowiązku harmonizacji podatku VAT w UE.

13.15 - 13.45 Zasada pierwszeństwa i bezpośredniego skutku prawa Unii Europejskiej w zakresie podatku VAT Prof. dr hab. Maciej Szpunar, pierwszy rzecznik generalny TSUE (Luksemburg)

13.45 – 14.15 Rola Naczelnego Sądu Administracyjnego w harmonizacji podatku od towarów i usług Prof. dr hab. Marek Zirk-Sadowski, Prezes Naczelnego Sądu Administracyjnego (Polska)

14.15 – 14.45 Zasada proporcjonalności w świetle orzecznictwa Trybunału Sprawiedliwości Unii Europejskie i Naczelnego Sądu Administracyjnego Prof. dr hab. Artur Mudrecki, sędzia NSA, Akademia Leona Koźmińskiego, Centrum Badań nad VATem (Polska)

14.45 – 15.15 Wykładnia zgodna Naczelnego Sądu Administracyjnego w zakresie przepisów dotyczących podatku od towarów i usług Dr Roman Wiatrowski, sędzia NSA (Polska)

9.00 – 12.20 Panel III. Podatek VAT – wyzwania w epoce gospodarki cyfrowej VAT w handlu elektronicznym (e-commerce). Przyczyny wprowadzenia pakietu e-commerce i jego głównego założenia – wprowadzenie ze strony KE. Rozwiązania przyjmowane przez państwa członkowskie UE VAT w gospodarce współdzielonej (sharing economy). Opodatkowanie podatkiem VAT sharing economy – dylematy regulacji.

9.00 – 9.25 Pierwsze miesiące wdrażania pakietu e-commerce Prof. dr Marie Lamensch, Uniwersytet w Brukseli i Uniwersytet w Louvain-la-Neuve (Belgia)

9.25 – 9.50 VAT i e-commerce Ludwig de Winter, Komisja Europejska (Belgia)

9:50 – 10.15 VAT-owskie wyzwania gospodarki współdzielonej Dr Giorgio Beretta, Uniwersytet w Milanie (Włochy)

10.15 – 10.40 VAT w gospodarce współdzielonej (sharing economy). Opodatkowanie podatkiem VAT sharing economy – dylematy regulacji Dr Tomasz Tratkiewicz, Uniwersytet Łódzki (Polska)

10.40 – 11.05 Teraźniejszość i przyszłość chińskiego systemu VAT w kontekście gospodarki cyfrowej Prof. Zhu Yansheng, Uniwersytet w Xiamen (Chiny)

11:05 – 11.30 Temat wystąpienia zostanie potwierdzony w późniejszym terminie Agnieszka Urbaniak, Allegro (Polska)

11.30 – 11.55 Temat wystąpienia zostanie potwierdzony w późniejszym terminie Dr Cezary Sowiński, Manager Public Policy Amazon (Polska); Sophie Claessens, EU Tax Public Policy Lead Amazon (Belgia)

11.55 – 12.20 VAT i cyfryzacja gospodarki - teraźniejszość i przyszłość Bartłomiej Kołodziej, doktorant Akademii Leona Koźmińskiego, Centrum Badań nad VATem (Polska)

12.20 – 13.20 Przerwa

13:20 – 14:50 Panel IV. Rola stawek podatku VAT w systemie VAT. Zróżnicowanie wysokości podstawowej stawki VAT w aspekcie wypracowania modelu definitywnego. Obniżone stawki podatku VAT a zasada neutralności podatku VAT. Klasyfikowanie towarów i usług dla potrzeb stosowania zróżnicowanych stawek podatku VAT – zarys problematyki. Model klasyfikacji towarów i usług dla potrzeb stosowania zróżnicowanych stawek podatku VAT – Wiążąca Informacja Stawkowa jako rozwiązanie modelowe. Doświadczenia państw UE w zakresie klasyfikacji towarów i usług dla potrzeb stosowania zróżnicowanych stawek podatku VAT.

13.20 - 13.50 Wiążąca informacja stawkowa jako instytucja prawa wspólnotowego Dr Wojciech Dmoch, Centrum Badań nad VATem (Polska)

13.50 – 14.20 Stawki w podatku VAT - wybrane problemy Dr Beata Rogowska Rajda, Uniwersytet Warszawski (Polska)

14.20 – 14.50 Obniżona stawka VAT w gastronomii od października 2020 r. - zakres swobody ustawodawcy krajowego w kontekście sporu o charakter niektórych świadczenia w gastronomii (dostawa towarów czy świadczenie usług) Dr hab. Adam Bartosiewicz, doradca podatkowy, EOL Kancelaria Doradztwa Podatkowego (Polska)

Prelegenci

prof. Krzysztof Lasiński-Sulecki

Panel National e-Invoicing System", so called KSeF

Director of the Centre for Fiscal Studies at the Nicolaus Copernicus University in Toruń, professor at the same university; author of several hundred publications in the field of tax and customs law, including a habilitation thesis on transfer pricing (Warsaw 2014), a doctoral dissertation on excise duty in EU law (Toruń 2006) and numerous articles in domestic and foreign journals (Intertax, International VAT Monitor, International Transfer Pricing Journal or Common Market Law Review); a graduate of, inter alia, the Comparative Tax Policy and Administration programme at Harvard Kennedy School, Harvard University; lectured, among others, at Wirtschaftsuniversitaet Wien, Salzburg Universitaet, Universidad Complutense de Madrid, Masaryana Univeristy, and at the University of Warsaw. Wirtschaftsuniversitaet Wien, Salzburg Universitaet, Universidad Complutense de Madrid, Masarykova Univerzita; fellow of the International Burreau of Fiscal Documentation in Amsterdam; tax advisor, legal counsel; formerly of the Tax Advisory Department of PwC; in 2012-14 member of the VAT Expert Group appointed by the European Commission, from 2014 to 2016 member of the Tax Law Consultative Council operating under the Minister of Finance; from 2016 member of the board of the International Fiscal Association (Polish Branch).

PhD Adam Bartosiewicz

Panel VAT taxation of the platform economy

PhD in Law, tax advisor, legal advisor.
He graduated from the Faculty of Law and Administration of Szczecin University.
While still studying, he became involved in tax consultancy as an assistant in a tax consultancy office.
In 2007 he obtained at the Faculty of Law and Administration of the University of Szczecin the PhD in Law degree with honours on the basis of the presented and defended PhD thesis entitled "Effectiveness of Community Law in Poland on the Example of Value Added Tax".
In 2020 he received a PhD habilitatus degree at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń.
In March 2011 he became a Member of the State Examination Commission for Tax Advisers as well as a certified tax advisor.
For many years he has also been conducting trainings (lectures, seminars, workshops) for other tax advisors, professional bookkeepers, as well as employees of finance and accounting departments and tax departments of local government.
He is also the author (or co-author) of well-known and respected books. Among them it is necessary to mention.
In addition to books, he is also the author of several hundred glossaries, commentaries and articles concerning taxation and public finance (including local government finance).

dr Tomasz Tratkiewicz

Panel National e-Invoicing System", so called KSeF

PhD Tomasz Tratkiewicz is an assistant professor at the University of Lodz and the University of Warsaw, as of the end of 2023. Director of the VAT Department at the Ministry of Finance.
PhD Tomasz Tratkiewicz also works as a senior economist at CASE. His areas of expertise include fiscal policy and taxation. Prior to his university career, Dr. Tratkiewicz worked at the VAT Department at the Ministry of Finance (over seven years as the director of the department), where he was responsible inter alia for drafting and interpreting VAT law. He was also engaged in VAT issues with the OECD and the European Commission (inter alia as a Member of VAT Committee). PhD Tomasz Tratkiewicz as a CASE expert, has been involved in a number of research projects, evaluations, and impact assessments for governmental and EU institutions mainly in the field of taxation. He is the author and co-author of numerous publications regarding VAT (legal and economic aspects).

prof. Witold Modzelewski

Panel National e-Invoicing System", so called KSeF

Professor at Faculty of Law and Administration at the University of Warsaw. President of the Institute of Tax Studies. The best known and valued specialist and authority in the field of taxation and tax law. In the years 1992-1996 Prof. Modzelewski was the Deputy Minister of Finance responsible for reconstruction of the Polish tax law system. During his term of office, among others, the goods and services tax and excise tax were were introduced, as well as excise goods’ fiscal marking, investment reliefs in income taxes and regulations on taxpayer identification (NIP); drafts were prepared, among others: Tax Ordinance and Tax Advisory Act, as well as the concept of universal property taxation. Academic lecturer at University of Warsaw, Warsaw School of Economics and other universities. Prof. Modzelewski has lectured and conducted seminars on taxes and tax law for over 40 years. Educator of many generations of tax specialists. Author and co-author of over a thousand books and articles, mainly devoted to taxes and tax law. Tax Advisor and Legal Advisor. Member of the National Development Council at the President of the Republic of Poland. Honorary Chairman of the National Chamber of Tax Advisers. Member of the Prognosis Committee "Poland 2000 Plus" at the Presidium of the Polish Academy of Sciences.