International Conference „Perspectives of Tax Law”.
28-30 September 2023
This year in the period 28-30th of September 2023, the Faculty of Law of the Bucharest Academy of Economic Studies, together with the The Faculty of Economics from „1 Decembrie” University Alba Iulia, Faculty of Law from West University Timișoara, The Chamber of Tax Advisors and Romanian Society of Business Law, next to representatives of the main professional organisations in the field and featuring Romanian officials have the pleasure to invite you to participate to the 1st edition of the International Conference „Perspectives of Tax Law” organized in Alba Iulia
The conference focuses on a large area of topics in the field Tax Law
The conference intends to represent a real platform for debate between practitioners, researchers, PhD students or academics, and can be attended by both persons who are interested in writing and presenting a scientific paper and persons who just want to attend the debate as auditorium.
The International Conference „Perspectives of Tax Law” will also be broadcasted live on online channels of the Faculty of Law and those of our partners.
The organizers of the conference are:
The Faculty of Economics from „1 Decembrie” University Alba Iulia
Faculty of Law of the Bucharest Academy of Economic Studies
Faculty of Law from West University Timișoara
The Chamber of Tax Advisors
The main parter is:
Romanian Society of Business Law
The International Conference ”Perspectives of Tax Law”
28-30 September 2023
- Thursday 28.09.2023: 14:00 -18:30 – Round table with business environment. (Leul de Aur Hotel, Sebeș)
14:00: Opening Session:
- Professor PhD Daniel Breaz, Rector of the “1 Decembrie” Alba Iulia University
- Lucian Heiuș, General Secretary, Ministry of Finances
- PhD Dan Manolescu, President of the Chamber of Tax Advisors
- Associate professor PhD Irimie Emil Popa – CAFR
- Ec. Stef Gheorghe – President of CECCAR Alba
15:00 – 16:00 Panel 1: Regulations of interest to economic operators. Chair Prof. PhD. Dan Topor, Faculty of Economic Sciences, “1 Decembrie” Alba Iulia University
- Main amendments to the Trade Register Law and their implementation: Valentina Burdescu, General Manager of Romanian National Trade Registry
- Threats and opportunities in geo-political context: Aurel Bernat, Managing Director BT Asset Management / Chairman of the Board of BT Pensions / Board member in Listed Companies and in the Romanian Association of Fund Managers
- Main non-reimbursable financing lines accessible in the near future. ADR Centre team – Managing Authority of European Funds and Agency for Financing Rural Investments Alba team. Book presentation „POR Instrument for improving the economic and financial performance of enterprises”, Associate professor PhD Ionela Gavrila Paven – University „1 Decembrie” Alba Iulia
16:00-16:30: Coffee break
16:30 – 18:30 Panel 2: Tax issues of interest to entrepreneurs. Chair PhD. Ec. Doru Dudaș, Executive Director of Chamber of Tax Advisors/ Associate professor PhD Ciprian Păun, Babeș-Bolyai University
- Aspects of jointly liability of administrators in tax procedure, criminal procedure and insolvency procedure: PhD. Gheorghe Matei, attorney at law Bucharest Bar, visiting professor at Faculty of Law, Bucharest University of Economic Studies
- Flat rate and tax fairness from a legal perspective: associate professor PhD Ciprian Păun, Babeș-Bolyai University, Cluj-Napoca
- Flat rate vs. Progressive rate. Case studies: Prof. PhD. Tamas Szora Attila, Faculty of Economic Studies, “1 Decembrie” Alba Iulia University.
- On proportionality and progressivity in taxation or on the plucking of Colbert’s goose: associate professor hab. Ion Lazăr, 1 Decembrie” Alba Iulia University, attorney at law Alba Bar / senior lecturer PhD Bogdan Florea, 1 Decembrie” Alba Iulia University
- Friday 29.09.2023: 09:00-17:00 – Joint Conference – Tax Advisors Chambre -Business Environment- with international participation (Leul de Aur Hotel, Sebeș)
9:00-9:15: Opening Session:
- Professor PhD. Tamas-Szora Attila, President of the Senate of the “1 Decembrie” Alba Iulia University,
- Phd. Dan Manolescu, President of the Chamber of Tax Advisors
9:15-11:15 Panel 3: New regulations on tax audit. Chair Prof. PhD. Tamas Szora Attila
- Tax audit: Tanți Anghel, tax consultant, visiting professor at Faculty of Law, Bucharest University of Economic Studies /Mihai Brăgaru, head of service in the Ministry of Finance, visiting professor at Faculty of Law, Bucharest University of Economic Studies
- Main novelties on Anti-Fraud audit: Laurențiu Pusdercă, Director of Sibiu Anti-Fraud Office.
- A discussion about the tax audit in Romania, focused on the bizarre case of the documentary verifications: Associate professor PhD Cosmin Flavius Costas, Babeș-Bolyai University, Cluj-Napoca
- Anti-fraud control – operative and unexpected control – distinct form of tax audit. Legal regime, legislative dynamics and relevant case-law of constitutional court: PhD Ionița Cochințu, assistant -magistrate at Romanian Constitutional Court, visiting professor at Faculty of Law, Bucharest University of Economic Studies
11:15-11:45: Coffee break
11:45-13:45 Panel 4: Aspects concerning the present and future of VAT. Chair Mihai Drăguțescu, expert INM, judge at the administrative tax litigation section of the Bucharest Tribunal (until 2021).
- The main changes expected at EU level in the field of VAT: Attorney at law Christian Amand, Xirius Bruxelles/PhD. Vladimir Marinescu, Director Deloitte Tax – Timișoara Office, visiting professor at University of West Timisoara
- Fixed establishment in VAT: Mariana Vizoli, tax advisor, visiting professor at Faculty of Law, Bucharest University of Economic Studies
- The adjustment of deductible VAT for capital goods in case of annulment of VAT code: PhD. Natalia Svidchi, researcher at Faculty of Law, University of West Timisoara, attorney at law Timiş Bar
- Tax regime of sportsmen from VAT perspective: Senior Lecturer PhD Septimiu Ioan Puț, Faculty of Law, Babeș-Bolyai University, Cluj-Napoca
- Controversial issues on VAT deductibility: ECJ case law vs. tax audit practice, Senior Lecturer PhD Florin Dobre, Bucharest University of Economic Studies
13:45-14:00: Book presentation: VAT from A la Z, author Mariana Vizoli, second edition, Hamangiu Publishing House, Bucharest, 2023.
14:00 – 15:00 Lunch break
15:00-17:00 Panel 5: Current issues in tax advisory. Chair PhD. Ec. Doru Dudaș Executive Director Chamber of Tax Advisors
- Proposals and concerns of the Chamber of Tax Advisors on the improvement of tax advisory activity, including examples of best practices (EU) on the relationship with tax authorities, outcome of the dialogue with Ministry of Finance and National Agency of Tax Administration: PhD. Dan Manolescu, President of Chamber of Tax Advisors.
- The judicial tax advisor – expert advisor to ANAF: Ciprian Badea, Director General of the Legal Directorate of the Ministry of Finance /Mary-Elsa Pârvan, Independent legal expert
- Intra-group loans: the most disputed subject in recent tax audits: Adrian Luca Vice-president of Chamber of Tax Advisors
- Presentation of the postgraduate programme on business tax law. Associate Professor PhD Ioan Ovidiu Dumitru, Dean of the Faculty of Law, Bucharest University of Economic Studies.
III. Saturday 30.09.2023: 09:00-14:00 – CEE Tax Lab & Academic Forum – International tax issues with an impact on the EEC countries (Senate Hall of „1 Decembrie” Alba Iulia University)
9:00-9:30 Opening Session: Professor PhD Radu Bufan, Faculty of Law, University of West Timisoara
9:30- 11:30 Panel 6: Chair Professor Philippe Malherbe UC Louvain/ PhD Mirela Violeta Buliga, visiting professor at Faculty of Law, Bucharest University of Economic Studies, attorney at law Bucharest Bar
- Influence of accounting directives on the definition of the tax base: Professor. h. c. Jacques Malherbe, UC Louvain, Belgium
- So-called ‘Estonian CIT’ as an alternative system of corporate income taxation in Poland – findings after two years of validity of the new provisions: PhD Aneta Nowak-Piechota, Faculty of Law and Administration, University of Lodz
- Principles of EU law in operation – special sectoral tax cases: Prohibition of hidden state aid, principle of non-restriction, principle of non-discrimination, prohibition of abuse of power (by concealing Member State objectives): Professor PhD Daniel Deák, Universitatea Corvinus Budapest
- Unshell Directive and substance: PhD candidate Mădălina Cotruț, Faculty of Law, University of West Timisoara, attorney at law Bucharest Bar
11:30-12:00 Coffee break
12:00- 14:00 Panel 7: Chair Professor h. c. Jacques Malherbe UC Louvain/ Associate Professor PhD Ziemowit Kukulski Faculty of Law and Administration, University of Lodz
- Impact of the Pillar II income inclusion rule on the tax-free credit clause in the tax treaties of Serbia and Romania: Professor Emeritus, PhD. Dejan Popović, Faculty of Law, University of Belgrade
- Current situation of the reporting obligation in DAC 6: Professor Philippe Malherbe, UC Louvain
- Incentive regime for repatriates. New taxation methods to prevent Brain Drain: Professor PhD Vincenzo Carbone, University of International Studies of Rome-Unint
- Poland’s tax treaty policy and practice in the post-BEPS: Professor PhD Ziemowit Kukulski, Faculty of Law and Administration, University of Lodz
- Current challenges on the taxation of dividends: PhD Mirela Violeta Buliga, visiting professor at Faculty of Law, Bucharest University of Economic Studies, attorney at law Bucharest Bar
- ATAD: EU`s response to aggressive tax policies and to the abuse of law in European taxation? A legal perspective: teaching assistant PhD Tudor Dumitru Vidrean – Căpușan, European Studies Faculty, Babeș-Bolyai University Cluj-Napoca, attorney at law Arad Bar
14:00—14:15 Closing remarks