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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.
European Centre for Judges and Lawyers – EIPA Luxembourg
8 rue Nicolas Adames
Ms Stéphanie Gemnig Comodi
Tel: +352 426 230 301
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.
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.
Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.
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.
- Hotel Melia*****, at the rate of €195 (booking code: 01350007ZKC), via tel.: +352 27 33 32 06 or via e-mail: firstname.lastname@example.org
- Hotel Novotel Kirchberg****, at the rate of €170, tel.: +352 429848-1; booking page: businesstravel.accorhotels.com (Company ID: SC000002048 – Access Code: IN281LU654)
- Hotel D’Coque***, via https://www.coque.lu/coque-hotel/reservation-en-ligne, tel.: +352 43 60 60222
- Grand Hotel Victor Hugo (Best Western Plus)****, at the rate of €175 (main building) or at the rate of €155 (annex building) (booking code: EIPA BWP 2020), via tel.: +352 26 27 440 or via e-mail: email@example.com
- Hotel Simoncini****, at the rate of €190 tel.: +352 22 28 44; e-mail: firstname.lastname@example.org or email@example.com; www.hotelsimoncini.lu
- Hotel Français***, at the rate of €150 tel.: +352 47 45 34; e-mail: firstname.lastname@example.org; www.hotelfrancais.lu (Reservation code: EIPA)
- Hotel Parc Plaza****, at the rate of €156, (Reservation code: EIPA0118). https://www.goereshotels.com/parc-plaza-en
- Hotel Parc Bellevue***, at the rate of €110, (Reservation code: EIPA0118). https://www.goereshotels.com/belle-vue-en tel.: +352 44 23 23 23 23; e-mail: email@example.com
- Hotel Domus***, at the rate of between €135 and €165,: +352 46 78 78 1; fax: +352 46 78 79; e-mail: firstname.lastname@example.org; www.domus.lu (Reservation code: EIPA)
Railway Station Area
- Hotel City****, at the rate of €200 (Monday to Thursday) and €150 (Friday to Sunday), tel.: +352 29 11 22; e-mail: email@example.com; www.cityhotel.lu (Reservation code: EIPA)
- Hotel JJ32**, at the rate of €135, tel.: +352 20 33 32 68; e-mail: firstname.lastname@example.org; www.jj32.lu (Reservation code: EIPA BWP 2020)
Prior payment is a condition for participation.
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.).
|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|
|11.30||National Courts and the Effectiveness of State Aid Control in relation to fiscal State Aid – decisions of EC
John Grayston, Partner, Grayston & Company
|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
|15.30||Introduction of transfer pricing and the Arm’s Length principle
Transfer pricing methods (I)
Transfer pricing methods (II)
Dr Ramon S.J. Dwarkasing, Chairman of the Forum on Economic and Fiscal Policy, founder and managing partner of Dwarkasing & Partners
|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||The interrelation between tax rulings, transfer pricing and EU State aid rules
Alessandro Morini, Attorney at law, Luxembourg
|12.30||End of the Seminar|