Challenging Aspects of State Aid and Taxation

Project number: 1951401

European Centre for Judges and Lawyers (ECJL), Luxembourg (LU)

Date & pricing

21/11/2019 - 22/11/2019
Register before: 31/10/2019

€ 1.000,00 per attendee

€ 900,00 for EIPA members*

Challenging Aspects of State Aid and Taxation

De :  900,00

The course places the evolving law and policy of State aid in the context of current developments that concern both the public (EU and national institutions) and, the private (lawyers, policy-makers, lobbyists) or non-profit (activists) sector.

About this course

Would you like to learn about the boundary between State Aids and selective tax treatment? Do you want to gain more insights about the EU State Aids rules and the different decisions finding that various tax benefits amounted to illegal tax aids? In the course, you will be trained to critically evaluate matters touching on tax and State aid policies and measures through the following of the process.

Who will most benefit?

The course places the evolving law and policy of State aid in the context of current developments that concern both the public (EU and national institutions both from the Member States and candidate countries) and, the private (lawyers, policy-makers, lobbyists) or non-profit (activists) sector.

Thus, it aims from the very beginning to wider the public to which it is being addressed:

  • officials from Ministries of Finance, Competition authorities, Tax Authorities, Ministries of Justice, Ministries of Economy and Development, EU Affairs departments or secretariats etc.
  • lawyers, legal advisers, economists and tax advisers;
  • lobbyists, investigators, professional journalists.

The course touches upon the topics that make the headlines around the world, either by addressing cases involving global corporations such as Apple or IKEA or by following the topics of immediate concern for the EU Institutions, national regulators and the OECD. Besides informing the participants about legal developments, this course also equips the participants with the skills and tools to follow the State aid law in action.

Practical information

Course venue
European Centre for Judges and Lawyers – EIPA Luxembourg
8 rue Nicolas Adames
1114 Luxembourg

Programme Organiser
Ms Stéphanie Gemnig Comodi
Tel: +352 426 230 301
s.gemnig@eipa.eu

Fee
The fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.

Discounts
EIPA offers a 10% discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.

Early bird discount
For this course EIPA offers an early bird discount of 50 euro. The early bird deadline is 10 October 2019.

Who are the supporting countries?
Civil servants coming from the following EIPA supporting countries are entitled to get the reduced fee: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Spain, Sweden, United Kingdom.

For all other participants, the regular fee applies.

Meals
Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations

EIPA has special price arrangements with a number of hotels. All rates are including breakfast and tourist tax. Should you wish to make use of this possibility, please book directly via the links below. Payment is to be made directly and personally to the hotel upon checking out. At the time of booking, please mention in the requested field the reservation code: EIPA, unless indicated otherwise.

Kirchberg

City Centre

Railway Station Area

  • Hotel City****, at the rate of €189 (Monday to Thursday) and €150 (Friday to Sunday), tel.: +352 29 11 22; e-mail: mail@cityhotel.lu; cityhotel.lu (Reservation code: EIPA)

Surroundings

Payment
Prior payment is a condition for participation.

Cancellation policy
For administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants.

EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.). 

The programme

08.45 Registration of Participants
09.00 Welcome and mutual introduction
09.15 State Aid and taxation – introduction Concept, Elements, EU Legal Framework
Peter Gjortler, Legal Advisor, Court of Justice of the European Union
10.00 The application of State Aid Law Decisions of the EU Commission and the case-law of the EU Courts
The jurisdiction of the CJEU (General Court and appeals) in State aid cases
Introduction of case studies
Peter Gjortler and André Bywater, Partner, Cordery Legal Compliance
11.00 Questions and answers
11.15 Coffee break
11.30 National Courts and the Effectiveness of State Aid Control in relation to fiscal State Aid – decisions of EC
John Grayston, Partner, Grayston & Company
12.30 Discussion
12.45 Lunch
14.15 The European Commission exclusive competence to decide on the compatibility of State aid with the internal market (state aid and taxation theses)
Article 108 TFEU the Commission is given exclusive competence to decide on the compatibility of State aid with the internal market. The commission is competent to review existing aid, to take decision on new or altered aid and to take action regarding non-compliance with its decisions or with the requirement as to the notification.
Dr Claire Micheau, Policy officer at DG Competition in the State Aid Support and Coordinating Unit
15.15 Coffee break
15.30 Introduction of transfer pricing and the Arm’s Length principle

Transfer pricing methods (I)

  • the comparable uncontrolled price method (CUP)
  • the cost plus method
  • the resale minus method

Transfer pricing methods (II)

  • the transaction net margin method (TNMM)
  • the transactional profit split method

Dr Ramon S.J. Dwarkasing, Chairman of the Forum on Economic and Fiscal Policy, founder and managing partner of Dwarkasing & Partners

16.45 Discussion
17.00 Reception and end of day one
09.15 OECD’s views on the application of Transfer pricing methods
Country by country
OECD Officer (tbc)
10.30 Questions and answers
10.45 Coffee break
10.45 The interrelation between tax rulings, transfer pricing and EU State aid rules
Alessandro Morini, Attorney at law, Luxembourg
12.00 Discussion
12.30 End of the Seminar

The detailed programme of this course will be available soon.

Course venue
European Centre for Judges and Lawyers – EIPA Luxembourg
8 rue Nicolas Adames
1114 Luxembourg

Programme Organiser
Ms Stéphanie Gemnig Comodi
Tel: +352 426 230 301
s.gemnig@eipa.eu

Fee
The fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.

Discounts
EIPA offers a 10% discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.

Early bird discount
For this course EIPA offers an early bird discount of 50 euro. The early bird deadline is 26 September 2019.


Who are the supporting countries?
Civil servants coming from the following EIPA supporting countries are entitled to get the reduced fee: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Spain, Sweden, United Kingdom.

For all other participants, the regular fee applies.

Meals
Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations
EIPA has special price arrangements with a number of hotels. All rates are including breakfast and tourist tax. Should you wish to make use of this possibility, please book directly via the links below. Payment is to be made directly and personally to the hotel upon checking out. At the time of booking, please mention in the requested field the reservation code: EIPA, unless indicated otherwise.

Kirchberg

City Centre

Railway Station Area

  • Hotel City****, at the rate of €189 (Monday to Thursday) and €150 (Friday to Sunday), tel.: +352 29 11 22; e-mail: mail@cityhotel.lu; cityhotel.lu (Reservation code: EIPA)

Surroundings

Confirmation
Confirmation of registration will be forwarded to participants on receipt of the completed online registration form.

Payment
Prior payment is a condition for participation.

Cancellation policy
For administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants.

EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.).