14 JUNE  2024 (Friday) – CEE TAX LAB

10.00 – 11.00 Opening Session

Keynote Speakers:

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
  •  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 

In the second day of the conference there was organized a sepacil working session on matters of tax law in the Eastern European Countries with experts from this region and the western part of Europe.

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