International Conference „Perspectives of Tax Law”.
2nd edition
14-15th of June 2024
In the period 14-15th of June 2024, the Faculty of Law of the Bucharest Academy of Economic Studies, together with the Faculty of Law from the West University Timișoara, the Faculty of Economics from “1st December 1918” University Alba Iulia, the Faculty of Economics and Business Administration (FSEGA) of the Babeș-Bolyai University Cluj Napoca, The Chamber of Tax Advisors and Romanian Society of Business Law, have the pleasure to invite participants to the 2nd edition of the International Scientific Conference „Perspectives of Tax Law”.
This year, the conference will take place in Predeal at ASE’s „I.Gh. Rosca” Training Center Complex.
The International Conference „Perspectives of Tax Law” is the host for the 5the edition of the CEE Tax Lab project, launched in 2016, as an initiative of academics and practitioners from Central and Eastern European countries (Romania, Poland, Serbia, Hungary), with the support of specialists from Brussels, who are familiar with the institutions and mechanisms of the European Union and the OECD.F
Our upcoming tax conference will highlight some of the current tax issues faced by the Central and Eastern European countries in the context of developments at EU and OECD level. The conference will provide an opportunity for presentations of national tax issues, with an emphasis on debates, so that participants can gather conclusions from the experience of other countries, which are trying to protect their tax policies and national budgets in the context of increasingly far-reaching tax harmonization measures undertaken by the EU and OECD.
The format of the conference is a specialized one with eminent speakers joining from academics and private practice from both Central and Eastern European countries: Romania, Serbia, Hungary, Poland, Bulgaria, Belgium and The Netherlands.
Papers submitted to this conference will be published in journals indexed in international databases such as the European Business Law Journal, in the Tax Advisor Journal or in the Juridical Tribune Review
The language of the conference is English.
The participation to the conference is free of tax.
The organizers of the conference are:
Faculty of Law of the Bucharest Academy of Economic Studies
The Faculty of Economics from „1 Decembrie” University Alba Iulia
Faculty of Law from West University Timișoara-Faculty of Economics and Business Administration, Babes Bolyai Cluj
The Chamber of Tax Advisors
The main parters are:
ASE Foundation
Romanian Society of Business Law
The International Conference ”Perspectives of Tax Law” & CEE Tax Lab
14-15th of June 2024
14 JUNE 2024 (Friday) – CEE TAX LAB
10.00 – 11.00 Opening Session
- Associate Professor PhD Ioan Ovidiu Dumitru, Dean of the Faculty of Law, Bucharest University of Economic Studies
- Professor PhD Radu Bufan, Faculty of Law, University of West Timisoara
- Phd. Dan Manolescu, Chairman of the Chamber of Tax Advisors
11.00 – 12:30 Panel 1 – Chair Professor Emeritus, PhD. Dejan Popović, Faculty of Law, University of Belgrade/ Associate professor PhD Ciprian Păun, Babeș-Bolyai University
- Choice between available MAP and arbitration procedures for international tax disputes: MLI and Dispute Resolution Directive – Professor. h. c. Jacques Malherbe, UC Louvain, Belgium
- Tax advisory activity – still a legal gap in the tax system of Serbia – Professor Dr. Gordana Ilić Popov, Belgrade University
- Hungarian international tax impasse due to the compulsory naturalisation of a GloBE regime in Hungary and a combination of it with the US government’s unilateral notice of the US-Hungary tax treaty – Professor PhD Daniel Deák, Universitatea Corvinus Budapest
12.30 – 13.30 – Lunch Break
13.30 – 15.00 Panel 2 – Chair Professor. h. c. Jacques Malherbe, UC Louvain, Belgium/ Professor PhD Ziemowit Kukulski, Faculty of Law and Administration, University of Lodz
- Justifications for progressive Individual Income Tax – Professor Kinga Judit Pétervári, University Corvinus Budapest
- Cross-border remote worker challenges – PhD candidate Mădălina Cotruț, Faculty of Law, University of West Timisoara, attorney at law Bucharest Bar
- Taxation of digital nomads under Romanian Law. What’s the catch? – Senior Lecturer PhD Mirela Violeta Buliga, Faculty of Law, Bucharest University of Economic Studies, attorney at law Bucharest Bar
15.00 – 15.30 Coffee Break
15.30 – 17.00 Panel 3 – Chair – PhD Małgorzata Sęk – Deputy Head of the Centre of Tax Documentation and Studies Faculty of Law and Administration, University of Lodz, Poland/ Professor PhD Daniel Deák, Universitatea Corvinus Budapest
- Too static to be dynamic? The Relevance of OECD MTC Commentary for the Bulgarian Tax Law – Ph.D. Chief Assistant Professor Stoycho Dulevski, University of National and World Economy, Bulgaria
- Poland’s bilateral tax treaties with the candidate states in the context of the EU enlargement – Professor PhD Ziemowit Kukulski, Faculty of Law and Administration, University of Lodz
- ECJ – on the new road to copy the European Court of Human Rights? The endless procedures before the European Courts – Associate professor PhD Ciprian Păun, Babeș-Bolyai University
17.00 – 17.30 Closing remarks
15 JUNE 2024 (Saturday) – INTERNATIONAL AND EU TAX PERSPECTIVES AND CHALLENGES
10.00 – 11.30 – Panel 4 – Chair – Professor Radu Bufan, Faculty of Law, University of West Timisoara/ Professor. h. c. Jacques Malherbe, UC Louvain, Belgium
- Tax Abuse and Tax treaty abuse – Professor Philippe Malherbe, UC Louvain
- Serbia’s position vis-a-vis tax treaty abuse – Professor Emeritus, PhD. Dejan Popović, Faculty of Law, University of Belgrade
- Tax abuse and fundamental rights – Teaching assistant PhD Tudor Dumitru Vidrean – Căpușan, European Studies Faculty, Babeș-Bolyai University Cluj-Napoca, attorney at law Arad Bar
11.30 – 12.00 – Coffee break
12.00 – 13.30 Panel 5 – Chair – PhD candidate Mădălina Cotruț, Faculty of Law, University of West Timisoara/ Senior Lecturer PhD Mirela Violeta Buliga, Faculty of Law, Bucharest University of Economic Studies,
- EU Direct Tax Recent Initiatives – Oana Popa Principal Associate and Managing Editor, European Knowledge Group, IBFD
- Crash course on EU Tax policy and EU direct tax developments – Ana Puscas Senior Manager EU Tax Centre, KPMG
- Minimum Taxation Directive – Global Minimum Tax – Pillar 2 – Alin Dumitriu Manager Direct Taxes PWC Romania
13.30 -14.30 – Lunch break
14.30 – 16:00 Panel 6 – Chair Professor PhD Ziemowit Kukulski, Faculty of Law and Administration, University of Lodz/ PhD. Vladimir Marinescu, Director Deloitte Tax – Timișoara Office, visiting professor at University of West Timisoara
- Poland’s delays in the transposition of VAT Directives – PhD Małgorzata Sęk – Deputy Head of the Centre of Tax Documentation and Studies Faculty of Law and Administration, University of Lodz, Poland
- Fixed Establishment in the light of the recent CJUE’s decisions – PhD. Vladimir Marinescu, Director Deloitte Tax – Timișoara Office, visiting professor at University of West Timisoara
- Practical difficulties on the enforcement of the ECJ’ s doctrine on the direct and immediate link, Professor Radu Bufan Faculty of Law, University of West Timisoara
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VAT and Corporate Income Tax vs. GDP/GDP per capita and Sovereign Rating Case study – European Union, Ana Maria (Mărășescu) Necula
16.00 – 16.30 Closing remarks
