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

Harmonizacja podatku VAT_prof Mudrecki

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.

This event will be a great opportunity to exchange knowledge and experience on an international level. Therefore, the conference will be held in both Polish and English. During the panels it will be possible to use simultaneous translation.

At the moment the conference is planned to be organised in the hybrid formula.

If you have any questions, please contact us: konferencje@kozminski.edu.pl, phone (22) 519 21 91

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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.

Bartłomiej Kołodziej
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. 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.

Michał Mioduszewski
M.A. Michał Mioduszewski

Attorney-at-law trainee, specialising in VAT and excise tax consultancy, including litigation proceedings.
A graduate of the Faculty of Law and Administration of the University of Warsaw. He also completed a two-year school of British and European law organised in cooperation between the University of Warsaw and Cambridge University.

AMŻ
dr Anna Magdalena Żmijewska

Doctor of Law, Legal Adviser, author of publications in the
field of tax law. 
 

Agenda

9.00 – 9.15     OPENING Prof. Grzegorz Mazurek, Rector of Kozminski University  9.15 – 12.15     Panel I. Moderator prof. UAM dr hab. Dominik Mączyński Addressing the threats to the functioning of the current VAT system in the EU. Evaluation of the current VAT system in the EU - expectations and reality - major threats and directions of required changes. Previous measures to tighten up the VAT system - experiences from Poland and other Member States. Definitive system - Assumptions, status of works, most important concerns and controversies. Role of new technologies in shaping the past VAT system. 9.15 – 9.45 The Concept of Economic Reality in EU VAT Prof. dr Ad van Doesum, Maastricht University (The Netherlands)

9.45 – 10.15 Exchange of information in the field of VAT and big data Prof. dr Eleonor Kristoffersson, Örebro University (Sweden)

10:15 – 10.45 A fixed establishment in VAT. Can the old case law of the Court of Justice stand in the new economic and technological reality? Prof. dr hab. Krzysztof Lasiński-Sulecki, Nicolaus Copernicus University in Toruń (Poland)

10.45 – 11.15 Value added tax harmonisation: pathological process or pathological endeavour? Prof. dr hab. Witold Modzelewski, University of Warsaw (Poland)

11.15-11:45 Estimation of VAT turnover - limits of admissibility in the light of CJEU case-law Małgorzata Militz, Tax adviser, partner at GWW Tax Ladziński, Cmoch i Partnerzy Doradcy Podatkowi i Radcowie Prawni sp.p. (Poland)

11.45 – 12.15 Spanish experience regarding the implementation of the measures to tighten the VAT system and, specially, to the “use and enjoyment clause” included in Art. 58 of the VAT Directive Prof. José Manuel Almudí Cid, University of Madrid (Spain) 12.15 – 13.15     Break 13:15 – 15:15     Panel II. Case law of the European Court of Justice on VAT. Fiscal sovereignty of EU Member States in the field of VAT. Principle of primacy of Community law within the scope of VAT. Principle of direct applicability of Community law within the scope of VAT. Binding of national courts to ECJ rulings. ECJ rulings fundamental to application of the VAT system. Interpretation and application of CJEU decisions in the Member States in the light of the obligation to harmonise VAT in the EU. 13.15 - 13.45 The role of the Supreme Administrative Court in the harmonisation of value added tax Prof. dr hab. Marek Zirk-Sadowski, President of the Supreme Administrative Court (Poland) 13.45 – 14.15 Principle of primacy and direct effect of European Union law in the field of VAT Prof. dr hab. Maciej Szpunar,  First Advocate General of the Court of Justice (Luxembourg) 14.15 – 14.45 The principle of proportionality in the light of the case-law of the Court of Justice of the European Union and the Supreme Administrative Court Prof. ALK dr hab. Artur Mudrecki, Judge at the Supreme Administrative Court, Kozminski University, VAT Research Centre (Poland) 14.45 – 15.15 Consensus interpretation of the Supreme Administrative Court on VAT provisions Dr Roman Wiatrowski, Judge at the Supreme Administrative Court (Poland)

9.00 – 12.20     Panel III. Moderator Bartłomiej Kołodziej VAT - challenges in the age of digital economy VAT in e-commerce. Reasons for introducing the e-commerce package and its main premise - introduction by the EC. Solutions adopted by EU Member States VAT in the sharing economy. VAT taxation of sharing economy - regulatory dilemmas.

9.00 – 9.25 First months of implementation of the e-commerce package Prof. dr Marie Lamensch, UCLouvain and Vrije Universiteit Brussel (Belgium)

9.25 – 9.50 VAT and e-commerce Ludwig de Winter, European Commission (Belgium)

9:50 – 10.15 VAT challenges of the sharing economy Dr Giorgio Beretta, University of Milan (Italy)

10.15 – 10.40 Challenges related to the VAT treatment of the platform economy (selected problems related to the determination of status of taxable person, rules concerning the place of supply of services and reporting Dr Tomasz Tratkiewicz, University of Lodz (Poland)

10.40 – 11.05 VAT and digitalisation of the economy - present and future Bartłomiej Kołodziej, PhD student at Kozminski University, VAT Research Centre (Poland)

11:05 – 11.30 Implementation of the e-commerce VAT package. Point of view of an electronic interface operator Agnieszka Urbaniak, Allegro (Poland)

11.30 – 11.55 EU E-commerce VAT Reforms: Amazon approach, first experiences and lesson learned after 2 months, future VAT reform needs Dr Cezary Sowiński, Manager Public Policy Amazon (Poland); Sophie Claessens, EU Tax Public Policy Lead Amazon (Belgium)

11.55 – 12.20 The present and future of the Chinese VAT system in the context of the digital economy Prof. Zhu Yansheng, Xiamen University (China)

12.20 – 13.20     Przerwa

13:20 – 14:50     Panel IV. Moderator dr Wojciech Dmoch The role of VAT rates in the VAT system. Differentiation of the standard VAT rate in terms of developing a definitive model. Reduced VAT rates and the principle of VAT neutrality.  Classification of goods and services for the purpose of applying differentiated VAT rates - outline of the issues. Model of classifying goods and services for the purpose of applying various VAT rates - Binding Rate Information as a model solution. Experiences of EU states in classifying goods and services for the purpose of applying differentiated VAT rates.

13.20 - 13.50 Binding rate information as an institution of Community law Dr Wojciech Dmoch, VAT Research Centre (Poland)

13.50 – 14.20 VAT rates - selected issues Dr Beata Rogowska Rajda, University of Warsaw (Poland)

14.20 – 14.50 Reduced VAT rate in catering from October 2020. - The scope of the national legislator's discretion in the context of the dispute over the nature of certain supplies in catering (supply of goods or supply of services) Dr hab. Adam Bartosiewicz, tax advisor, EOL Kancelaria Doradztwa Podatkowego (Poland)

Speakers

Prof Ad van Doesum
prof. Ad van Doesum

Professor of European Value Added Tax (VAT) Law at Maastricht University, the Netherlands. The Head of PwC’s Knowledge Centre in the Netherlands and is a judge in the ‘s-Gravenhage (The Hague) Court.

Professor Van Doesum has broad experience in national and international VAT Law and particular expertise in the complex VAT issues attached to collaboration between organizations. He received his Law Degree (Tax Law) at Leiden University, the Netherlands in 1998. In 2009, he obtained his doctorate on his thesis on ‘Contractual Cooperative Arrangements and VAT’.

Ad van Doesum has authored and co-authored numerous publications on national and European VAT law, including the leading publication Fundamentals of EU VAT Law’’. Profsessor Van Doesumis regularly invited to speak on indirect taxation at conferences and seminars around the world. He is on the editorial boards of the Dutch encyclopaedia on VAT (‘Vakstudie omzetbelasting’), the ‘Tijdschrift voor Fiscaal Ondernemingsrecht’ and the Fiscal Scientific Series. Also, he is a member of the permanent committee of contributors to leading tax publications and is correspondent for various other journals.
 

 

Prof. Eleonor Kristoffersson
Prof. Eleonor Kristoffersson

Professor in tax law at Örebro University and visiting professor at Gävle University and Linköping University, Sweden.
She took her first LL.M at Gotheburg University, Sweden and took her second LL.M at Mannheim University, Germany. She defended her PhD on VAT and restructures of companies at Jönköping International Business School, Sweden, in 2001. Thereafter, she started at Uppsala University, Sweden, and became an associate professor in tax law in 2003. She got her first full professorship at Uppsala University in 2009, but transferred to Örebro University in 2010. She has held several visiting professorships, e.g. at WU Wien, Salzburg University and Sorbonne Paris I.
She is specialized in VAT and in tax procedures but has also a research interest in areas such as digitalization, ageing, sustainability and gender issues in relation to law.

prof. Krzysztof Lasiński-Sulecki
prof. Krzysztof Lasiński-Sulecki

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).

prof. Witold Modzelewski
prof. Witold Modzelewski

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.

MM
Małgorzata Militz

Tax advisor, partner at GWW Tax Ladziński, Cmoch i Partnerzy Doradcy Podatkowi i Radcowie Prawni sp.p.
 VAT expert. She specialises in ongoing tax advisory services within the scope of VAT and in tax proceedings. Author of many books on VAT issues, many articles in professional tax press. A respected lecturer in the field of VAT. Since 2017, in the rankings of Gazeta Prawna, in the category "VAT tax advisor", she has been in the top positions, in 2019. - 1st place. Ranked by the prestigious International Tax Review magazine as a leader in the category "Women in Tax Leadres 2017" and "Indirect Tax Leaders continuously since 2017. Member of the Editorial Board of the Tax Review.

Jose MA Cid
prof. José Manuel Almudí Cid

José Manuel Almudí Cid is Professor of tax law and Head of the School for Legal Practice at the Complutense University of Madrid. His main fields of research are European tax law in the area of direct taxation, international anti-avoidance rules, the harmonized system of VAT and taxpayer guarantees in tax procedures. He is the author of several publications on tax law and he is regularly invited to speak at various tax conferences both in Spain and abroad. He is a member of the International Fiscal Association and of the Spanish Association of Tax Advisors.
 

Prof. dr hab. Marek Zirk - Sadowski
prof. Marek Zirk-Sadowski

Professor of the Chair of the Theory and Philosophy of Law at the Faculty of Law and Administration, University of Łódź. He has been a judge of the Supreme Administrative Court since 1994 and was appointed President of the Supreme Administrative Court in 2015. He is a member of the International Association for Philosophy of Law and Social Philosophy (IVR).
He is the author of approximately 200 scientific papers, mainly devoted to the problems of analytical philosophy of law, legal hermeneutics, axiology of law, judicial application of law and philosophy of European law.
 

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).

konferencja VAT
dr Roman Wiatrowski

Since 2013 a judge of the Supreme Administrative Court, adjudicates in the Finance Chamber in the field of value added tax. He has extensive experience in the application of tax law - prior to assuming his duties as a judge of the NSA, he was a judge of the Voivodship Administrative Court in Poznań, and previously worked for tax authorities, including as a head of a tax office. 
His field of interest is European tax law, which was also the subject of his doctoral dissertation. He is the author of numerous publications on tax law. He participated in numerous tax conferences and won three foreign internships, including at the Court of Justice in Luxembourg.  
He conducts lectures and training in tax law for judges, trainee legal advisers, advocates and students. 
He is also an examiner for the Examination Board for candidates for chartered accountants. 
He was a member of the commission for holding exams for legal advisers and advocates. 
He has been awarded an honorary title of European Judge by the Polish Section of the International Commission of Jurists.

dr Tomasz Tratkiewicz
dr Tomasz Tratkiewicz

PhD Tomasz Tratkiewicz is an assistant professor at the University of Lodz and the University of Warsaw. 
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).
 

YZ_konfaVAT
prof. Yansheng ZHU

Yansheng ZHU is a professor at the Law School of Xiamen University (XMU), the associate director of the Centre for International Tax Law and Comparative Taxation in XMU. His academic expertise is in the tax law and commercial law, specializing in international tax law, international investment law and Chinese company law and trust law. He published many articles, books within or outside China, such as Principle of Permanent Establishment in Tax Treaties (Law Press, China, 2006), International Tax Law (co-authored and co-edited, a textbook for undergraduate students, High Education Press, China, 2008), Europe-China Tax Treaties (Co-authored, Kluwer Law International, 2010), The Impact of Bilateral Investment Treaties on Taxation, (Co-authored, IBFD, 2017) and Implementing Key BEPS Action: Where Do We Stand?(Co-authored, IBFD, 2019). He was a visiting scholar at Boston University Law School in 2003-2004, a visiting professor at the National Taiwan University Law School from April to June in 2009, and a Fulbright Scholar at Georgetown University Law Centre in 2011-2012. He served as a member of the Subcommittee on Tax Treatment of Services of the UN Committee of Experts on International Cooperation in Tax Matters in 2014-16. He received his LLB, LLM, and JSD from Xiamen University. Currently, he is vice-chairman of the Society of Fiscal Law in Fujian Province of China, and a member of the Standing Council of China’s Society of Fiscal Law. 

Bartłomiej Kołodziej
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. 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.

Wojciech Dmoch
dr Wojciech Dmoch

Doradca podatkowy nr 00007, doktor nauk prawnych. Posiada ponad dwudziestopięcioletnie doświadczenie zawodowe w zakresie doradztwa podatkowego zdobyte podczas pracy w międzynarodowych kancelariach pranych. Jest autorem kilkudziesięciu publikacji z zakresu prawa podatkowego, w tym wydawanego corocznie przez Wydawnictwo CH Beck komentarza do ustawy o podatku dochodowym od osób prawnych.

Uzyskane stopnie, tytuł naukowy: 
2017, Doktor w dziedzinie nauk prawnych w dyscyplinie naukowej prawa nadany przez Akademię Leona Koźmińskiego na podstawie rozprawy doktorskiej „Rozliczanie w czasie kosztów uzyskania przychodów w podatku dochodowym od osób prawnych”.

dr Beata Rogowska-Rajda
PhD Beata Rogowska - Rajda

Economist; PhD in Law; Assistant Professor at the Faculty of Economic Sciences at University of Warsaw; as of 2019 Deputy Director for Binding Rate Information at the National Fiscal Information; 2010-2017 Deputy Director of the Department of Goods and Services Tax at the Polish Ministry of Finance; Member of the State Examination Commission for Tax Advising (two terms, 2011 - 2018); Examiner of the Examination Commission of the National Chamber of Statutory Auditors; Court Expert at the District Court in Warsaw; Member of research teams funded by National Science Centre and National Centre for Research and Development; Author of numerous scientific monographs and publications in scientific journals (including such as Przegląd Podatkowy, Finanse komunalne, Optimum, Economic Studies, eFinanse); Attorney of the Minister of Finance before the Polish Supreme Administrative Court and CJEU.

Adam Bartosieiwcz
PhD Adam Bartosiewicz

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).

Registration & Fees

Conference fee:

- 300 PLN (€70)

- 200 PLN (€50)*

* discount for Kozminski University graduates

Speakers, Guests and Students of Kozminski University are exempt from the conference fee.

Please pay the conference fee to the account:

Bank Millenium S.A. 22 1160 2202 0000 0000 3260 4533

IBAN: PL22 1160 2202 0000 0000 3260 4533

SWIFT: BIGBPLPWXXX

In the title of the transfer, please enter: VAT conference

Registration can be made using the application form below.

Note: we accept applications until 20/09/2021

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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.

Ministry of Education and Science

Patronage of the Conference

Media patronage