VAT in the Digital Age – modern and digital VAT or "new definitive regime"

Institute of Finance invites you to participate in the conference entitled VAT in the Digital Age – modern and digital VAT or “new definitive regime” September 12/13, 2024r.  Lecture hall I building C  - SGH Warsaw or MS Teams (online)

VAT is the most important source of tax revenue in the Member States of the European Union. All the initiatives aimed at improving the efficiency of the VAT system, originating both from the particular countries as well as from the European Commission, are a subject of the intensive  scientific debate allover the Continent. One of the most pressing reform topics are the challenges of adjusting the regulations to the ongoing rapid digitalization of both society and economy.

Conference programme

September 12, 2024 (Lecture hall I, building C)

08.30-09.00 Arrival and registration of participants 
09.00-09.30 Welcome and introduction

  • prof. SGH dr hab. Piotr Wachowiak, Rector of the Warsaw School of Economics
  • prof. SGH dr hab. Joanna Wielgórska-Leszczyńska, Dean of the College of Management and Finance
  • prof. dr hab. Janusz Ostaszewski, Director of the Institute of Finance

09.30-10.15    Keynote Speech: „VAT in the Digital Age” - perspective of the European Commission

  •  Patrice Pillet, Head of VAT Unit at the European Commission
     

10.15 -10.30 Discussion  


Block 1: Concepts of electronic VAT invoices

Moderator: dr Paweł Selera, LLM, PhD, Tax Adviser, Senior Manager MDDP

10.30-11.00 Germany’s perspective

  • Hans Joachim Narzynski, Federal Ministry of Finance Germany


11.00-11.15 Discussion
11.15-11.45 Coffee break

11.45-12.15 Spain’s perspective

  • Marcos Álvarez Suso, Spanish State Tax Adviser, Madrid
     

12.15-12.30 Discussion
12.30-13.00 France’s perspective

  • Odile Courjon, Advocat of Counsel at PDGB Law Firm

13.00-13.15 Discussion
13.15-14.15 Lunch
14.15-14.45 Italy’s perspective

  • Katarzyna Parodi, Attorney, tax advisor, Kozminski University, IC&Partners Poland S.A
  • Paola Olivares, Director, International Observatory on EInvoicing, Politecnico di Milano
  • Aida Cavalera,  Analyst, International Observatory on EInvoicing,Politecnico di Milano


14.45-15.00 Discussion
15.00-15.30 Poland’s perspective

  • Representative of the Ministry of Finance /National Revenue Administration (TBC)


15.30 - 15.45 Discussion
15.45 - 16.00 Coffee break
 

Block 2: Recent VAT case law of CJEU

Moderator: dr hab. Rafał Lipniewicz, University of Wroclaw Faculty of Law, Administration and Economics

16.00-17.00 Analysis of selected judgments of the Court of Justice of the European Union

  • Madeleine Merkx, Erasmus University Rotterdam 
  • Marie Lamensch, UC Louvain

17.00-17.20 Discussion

September 13, 2024 r. (Lecture hall I, building C)


Block 3: New business models in the digital economy (digital platforms)

Moderator: Jan Sarnowski, LLM (Köln), Tax adviser, Institute of Finance, SGH

09.30-10.15 Academic approach 

  • Marie Lamensch,  UC Louvain;

10.15-10.30 Discussion
10.30-11.00 Tax adviser’s perspective

  • Tomasz Michalik, Partner and head of the VAT team at MDDP


11.00-11.15 Discussion
11.15-11.45 Coffee break


Block 4: Single VAT Registration

Moderator: prof. Marcin Jamroży, Institute of Finance, SGH


11.45-12.30 Academic approach

  • Madeleine Merkx,  Erasmus University Rotterdam

12.30-12.45 Discussion
12.45-13.15 Tax adviser’s perspective

  • Paweł Mikuła, PhD, Tax Adviser, Partner Associate Deloitte


13.15-13.30 Discussion 
13.30-13.45 Summary and conclusion of the conference
13.45-14.45 Lunch

 

 

Organizing committee
  • professor Joanna Wielgórska-Leszczyńska, Dean Collegium of Management and Finance ;
  • professor Janusz Ostaszewski, director of Finance Institute SGH
  • dr Paweł Selera ,PhD, Tax Adviser, Senior Manager MDDP
  • dr hab. Marcin Jamroży, prof. SGH,
  • Jan Sarnowski, Tax Unit SGH,
  • Aleksander Łożykowski, Tax Unit SGH
Contact

Katarzyna Wasilewska

email: if@sgh.waw.pl

PANELISTS:

Head of VAT Unit at the European Commission
Patrice Pillet 

Patrice is the Head of Unit for VAT in DG Taxud (European Commission). He is responsible for the development of VAT policy, notably in the context of the recent tax action plan especially ViDA project. Patrice was previously head of DG TAXUD’s legal unit, where he was responsible for the management of complaints and the handling of infringement procedures, as well as other legal issues (including preliminary rulings) in the area of indirect taxation

Patrice Pillet
Analyst International Observatory on Electronic Invoicing
Aida Cavalera

Aida Cavalera holds a Master’s degree in European and International Studies from the University of Trento and a Bachelor’s Degree in Foreign Languages for Business and Economics from the University of Urbino with periods of study abroad at Friedrich-Schiller-Universität Jena and Université Paris I Panthéon-Sorbonne. 

Aida Cavalera
Advocat of Counsel at PDGB Law Firm
Odile Courjon

Doctor in Law from Paris University and Master Tax Program from Boston University. Odile is an Attorney at Law, Member of the Paris Bar.

She has worked as an Indirect Tax Partner for 30 years with Deloitte Paris getting involved on Indirect tax issues for clients in Manufacturing, Banking, Pharmacy or Aeronautic sectors. She has regularly been a speaker in Client meetings on EUCJ cases in the VAT field.

Odile Courjon
Tax Professor at the UC Louvain and a lawyer at the Brussels Bar
Marie Lamensch

Marie Lamensch is a Tax Professor at the UCLouvain and a lawyer at the Brussels Bar (Arteo). Her research mainly focuses on digitalization and its effects on traditional tax systems (in particular VAT and other indirect tax systems but also corporate tax systems). She is the author of numerous articles and chapters in international publications and is a member of several experts groups within the European Commission, the OECD and the WCO.

Marie Lamensch
Tax Professor Erasmus University Rotterdam; Partner BDO Netherlands Tilburg
Madeleine Merkx

Madeleine Merkx is a professor of indirect taxes, specializing in EU VAT. She is the program director of the Post Master EU VAT and top level seminar on EU VAT of European Fiscal Studies at Erasmus University. Madeleine is a partner at the Tax Research Center of BDO where she is responsible for VAT and customs knowledge and education. She is also a deputy judge at the Haarlem District Court.

Madeleine Merkx
Partner and head of the VAT team at MDDP
Tomasz Michalik

Tax adviser, Partner MDDP, Head of the VAT Practice. VAT expert managing one of the largest and most successful specialist tax practices in Poland. He is responsible for the implementation of complex and sophisticated VAT projects in Poland and Europe. Tomasz has represented clients in many landmark or awarded proceedings before tax authorities, voivodship administrative courts, the Supreme Administrative Court and the Court of Justice of the European Union. He is the only Polish member of the VAT Expert Group established by the European Commission. 

Tomasz Michalik
Associate Partner at Deloitte
Paweł Mikuła

Doctor of Law (Jagiellonian University, thesis on tax law formalism), graduate of the Faculty of Law and Administration at the University of Silesia. He is a practicing tax advisor - Associate Partner at Deloitte Poland Doradztwo Podatkowe, where he is responsible for part of the indirect tax practice. He is also active in academia. He has authored or co-authored numerous publications on tax law in general and VAT and is an active lecturer. Indicated as one of the best VAT specialists in Poland by leading Polish newspapers (for 2020, 2021, 2022, 2023).

Paweł Mikuła
Head of Division in the Directorate for Customs and Indirect Taxation Federal Ministry of Finance Germany
Hans Joachim Narzynski 

Hans Joachim Narzynski deals with international VAT matters in particular with negotiations on European regulations, their application and related ECJ cases. He is a delegate to the European Union Council Working Party on VAT and the OECD Working Party No. 9. Hans Joachim joined the German tax administration in 1998, going on to work in a number of different local tax offices. He subsequently became an advisor in the Federal Parliament of Germany and has been with the Federal Ministry since 2013.

Hans Joachim Narzyński
Director International Observatory on Electronic Invoicing
Paola Olivares

Paola Olivares graduated in Management Engineering from Politecnico di Milano and has been with the Digital Innovation Observatories since 2014. Currently, she serves as the Director of the Digital B2B Observatory, the Drone and Advanced Air Mobility Observatory, the International Observatory on Electronic Invoicing, and the Working Table on B2B Customer Experience. Additionally, she manages key client accounts and oversees the impact measurement of Observatories research.

Paola Olivares
Lawyer tax adviser
Katarzyna Parodi

Katarzyna Parodi is a lawyer, tax adviser with years of experience. She studied law at the University of Bialystok between 2006 and 2011. During her studies she lived in Italy, where she completed the Law School at the Pisa Regional Bar Council. Katarzyna worked in law firms and she collaborated with the University of Pisa at the Faculty of Law, leading a research project at the Scuola Normale Superiore.

Katarzyna Parodi
Senior Legal Tax Advisor Tax Auditing Department Spanish State Tax Agency Madrid
Marcos Álvarez Suso 

Marcos Alvarez has been working as a tax auditor for the Spanish State Tax Agency for 20 years. His main duties has been preventing, detecting and assessing shortfalls and infringements of the tax law specially focused on VAT matters, aggressive tax planning in direct taxation and tax crimes.

Marcos Alvares Suso
Co-financed by the program "Excellent Science II" of the Minister of Education and Science
REGISTRATION FORM

We invite you to register, participation in the conference is free of charge. The number of places is limited.

 

 

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