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THE GREIT LISBON SUMMER COURSE 2009
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The GREIT Lisbon Summer Course on EuropeanTax Law

(Group for Research in European and International Taxation, Profs. Dr. Cécile Brokelind, Univ. of Lund, Ana Paula Dourado, Univ. of Lisbon, Pasquale Pistone, Univs. of Salerno/WU Vienna, Dennis Weber, Univ. of Amsterdam)

July 13 – 17, 2009

Host organization: IDEFF

(Prof. Dr. Ana Paula Dourado, Adv. LLM José Almeida Fernandes)

The first GREIT Lisbon Summer Course on European Tax Law will cover general topics of European Tax Law, as well as selected issues currently on debate at both an academic and practical level. The course is structured to foster debate among both lecturers and participants from different countries, enabling all participants to enter into a detailed analysis of the recent and pending ECJ’s case law and the current tax topics under discussion in the European Union (Cross-Border Losses, Non-discriminatory Taxation of Dividends in the EU/EEA, Interest Deductibility, Withholding taxes and Abuse of Law). Furthermore, the GREIT Summer Course also comprises the analysis of case studies, where participants can explore the interaction of European Tax Law and their domestic tax systems.

Lecturers

The international panel of lecturers includes distinguished academics and professionals:

Prof. Dr. Frans Vanistendael (Univ. of Leuven)
Frans Vanistendael has been a professor of Taxation since 1972 at the Law faculty of the KULeuven, Belgium, and director of the European Tax College. He is the Vice-Chairman of the European Association of Tax Law Professors and the Academic Chairman of IBFD. He has been a member of the Brussels bar since 1974 and is also a member of the permanent scientific committee of the International Fiscal Association. Mr. Vanistendael was the founder and first president of the European Law Faculties Association (1995-1997) and dean of the Law faculty at the KULeuven (1999-2005). He was a visiting professor in Sydney, Monash (Melbourne), Kansai (Osaka), Bologna and LUISS Rome. He was also adviser to several ministers of finance in Belgium, Royal Commissioner of Tax Reform, Member of the High Council of Finance, member of the Ruding Committee, and consultant with the OECD and the IMF on tax reform in Eastern-Europe, Central Asia and China, and with the European Commission.

Prof. Dr. Cécile Brokelind (Univ. of Lund)
Cécile Brokelind is an associate professor of Business Law at the School of Economics and Management, Lund University, Sweden. She has been involved in the development of international Master programmes at Lund University (Master of European Affairs, 1993-2007; Master of European Business Law 2007 onwards) as well as courses in European Taxation and Comparative Tax Law. She has specialized her research in EC Tax Law and carried out extensive studies on corporate taxation in the EU, starting with her doctoral thesis on the Parent-Subsidiary Directive, as well as studies on the impact of EC law on Member States tax systems. She has also devoted some research to taxation of technology transfers within the EU, and other related studies on corporate taxation as well as on taxpayers' rights in a comparative perspective. In addition to her role co-founding the GREIT research network (Group for Research on European and International Taxation), she is involved in several tax law reviews edition committees.

Prof. Dr. Ana Paula Dourado (Univ. of Lisbon)
Ana Paula Dourado is a professor of tax law and international and European tax law at the University of Lisbon. She is an expert at the legal department of the IMF and has drafted and negotiated the tax reforms in Portuguese-speaking countries since 2003. She was a member of the Centre for Tax Studies at the Ministry of Finance and a delegate for Portugal in working groups for direct tax harmonization at the European Community an in the working group for tax evasion and avoidance at the OECD. She has participated in and organised several European and International research projects, conferences and colloquia on tax law (international tax law, comparative tax law and European tax law), lectures at the International Tax Centre in Leiden, is visiting Professor of other European (2009) and American (2010) Universities and published her first academic thesis, and several articles and book chapters on European tax law. Co-editor of "The Acte Clair in EC Direct Tax Law", IBFD, 2008. Correspondent of EC Tax Review and several other tax law journals. Member of the Editorial Board of Intertax, Rev. de Finanças Públicas e Direito Fiscal, of the Academic Committee of the European Association of Tax Law Professors (EATLP) and Vice-President of the Institute for Economic, Fiscal and Tax.

Prof. Dr. Pasquale Pistone (Univ. of Salerno/WU Vienna)
Pasquale Pistone is Associate Professor of European and international tax law at the University of Salerno (Italy) and EURYI-ESF Professor of international and European tax law at the Vienna University of Economics and Business (WU) in Austria. He is the editor of six books, author of two monographs, as well as 80 articles on international and European tax issues, written and/or translated in various languages. Over the past 15 years, he extensively lectured at various universities and reported at international conferences around the world. Pasquale Pistone is a member of the Junge Kurie of the Austrian Academy of Science, the Board of Directors of Intertax, the Scientific Committee of various other international tax reviews in Europe and South America, the ECJ Task Force of CFE and the Board of Directors of the Italian IFA Branch. He is fluent in Seven EU languages and has basic notions of Russian.

Prof. Dr. Dennis Weber (Univ. of Amsterdam)
Dennis Weber (1970) is a Professor of European Corporate Tax Law at the University of Amsterdam (UvA). He is director of the Amsterdam Centre of Tax law (ACTL) of the UvA. As a visiting Professor, he is a lecturer in the European Tax Studies-course at the Erasmus University Rotterdam, at the Free University of Amsterdam (Vrije Universiteit van Amsterdam) and at the International Tax Center of Leiden (LL.M Program in International Taxation) and has been invited to lecture in 2008 at the Sorbonne University in Paris (European tax law), in 2009 at the University of Latvia (Riga) and in 2010 at the Wirtschaft Universität Wien in Vienna. He is affiliated to Loyens & Loeff as of counsel, where he is in charge of the European tax law team. As part of his duties, he is involved in numerous proceedings in the field of European tax law for Dutch courts and the European Court of Justice (such as Verkooijen and the D-case), and acts consultant, mainly to multinational organisations. He is the general editor of Highlights & Insights on European taxation and the e-mail newsletter EU Tax Alert (see: www.eutaxalert.com). He is one the founders of the Group Research on European and International Taxation (GREIT). Weber is a deputy judge at the Den Bosch Court of Appeal, where he is primarily involved in cases related to European tax law.

Prof. Dr. Georg Kofler (Univ. of Linz)
Georg Kofler (1977) is a Professor of Tax Law at Johannes Kepler University of Linz, Austria, and a member of the International Tax Department of the Austrian Federal Ministry of Finance. He has earned a doctorate in law as well as a doctorate in business administration in 2002 and 2003 respectively and an LL.M. in International Taxation from New York University in 2004. In 2006 he has gained his postdoctoral lecturing qualification ("Habilitation") with a thesis on "Double Taxation Conventions and European Community Law". He has worked with the International Department of the Austrian Federal Ministry of Finance (2002-2003), as an Assistant Professor at the University of Linz (2001-2006) and as an Acting Assistant Professor of Tax Law at New York University School of Law (2006-2008). Kofler serves as a member of the faculty of the postgraduate programs in "European Tax Law" (University of Linz, Austria), in "International Tax Law" (Vienna University of Economics and Business Administration, Austria), and the Executive Master of European and International Business Law of the University of St. Gallen (M.B.L.-HSG). He has published widely on issues of Austrian, International and European taxation; his publications include 6 books, 2 anthologies as an editor, and more than 200 articles and reviews of court decisions in academic journals and anthologies.

Prof. Ruth Mason (Univ. of Connecticut)
Ruth Mason joined the University of Connecticut in 2006 and teaches federal personal, corporate and international taxation. She received her B.A. in U.S. history from Columbia University and her J.D. from Harvard Law School. After law school, Professor Mason worked in the tax department of Willkie Farr & Gallagher in New York City. She left Willkie to become Executive Director of the Graduate Tax Program at NYU School of Law and was later appointed Deputy Director of NYU's International Tax Program. Professor Mason's research interests include corporate, international, and comparative taxation. She has published on tax-free corporate reorganizations, tax treaties, tax discrimination, and the intersection of U.S. tax policy and EC law. In 2005 she published her first book, entitled Primer on Direct Taxation in the European Union. Prof. Mason is a member of the International Fiscal Association (IFA), and she served with Herman Bouma as U.S. National Reporter for the 2008 IFA Congress in Brussels on Non-Discrimination. Prof. Mason has been a visiting professor at the Vienna University of Economics and Business Administration, Johannes Kepler University in Linz, the International Tax Centre in Leiden, and Universitié Paris 1 (Panthéon Sorbonne). She moderates the University of Connecticut Tax Lecture Series, and this year she is helping to moderate the NYU-UCONN-Linz EC Tax Policy Seminar.

Prof. Dr. Ekkehart Reimer (Univ. of Heidelberg)
Ekkehart Reimer (1969) passed his exams in law in 1996 and 1998 in the state of Bavaria/Germany. From 1996 to 2005, he worked as assistant and junior researcher with Professor Klaus Vogel and Moris Lehner at the Munich Research Center for European and International Taxation where he earned his PhD in 2004. His thesis on the tax treatment of income from inaction was awarded IFA’s Mitchell B. Carroll Prize in 2004. After his habilitation in 2005, Ekkehart Reimer was called to a chair of public law, European and International Tax Law at Heidelberg University where he was appointed a full-time professor in 2006.

Dr. Rita de La Feria (Univ. of Oxford)
Rita de la Feria is a Senior Research Fellow at the Centre for Business Taxation, University of Oxford. She received her law degree from the University of Lisbon, having specialised in Economic Law. She then began her professional career as a tax consultant with Arthur Andersen, working both in their Lisbon and Dublin offices. In 2006, she completed her PhD on EU VAT harmonisation at the Law School of the University of Dublin, Trinity College. Prior to joining Oxford University, Rita de la Feria held lecturing positions on Tax Law and EU Law at both the University of Dublin, Trinity College and Queen’s University Belfast. In 2008 she was a visiting scholar at New York University, Law School, and in 2009 she will be a visiting fellow at ATAX, University of New South Wales, Sydney. She has published widely on tax issues, particularly on EU VAT, and presented to academic, practitioner, and tax administration audiences. Most notably, she is the author of the book The EU VAT System and the Internal Market (Amsterdam: IBFD, 2009), and the editor of the loose-leaf A Handbook of EU VAT Legislation (The Hague: Kluwer Law International, 2004 onwards), which is updated bi-annually.  She is a member of the editorial board of the British Tax Review, and correspondent for other international tax journals.

Dr. Mario Tenore (Univ. Salerno/WU Vienna)

Born in Salerno (Italy) 1979, he is member of the EURYI-ESF project on "The impact of European law on the relations with third countries in the field of direct taxes" (Wirtschaftsuniversität Vienna - Austria - supervisor Prof. Pasquale Pistone) and is a lecturer at the University of Salerno (Italy). He has an economics degree from the University of Saletno, an LLM in Italian Tax Law from the Suor Orsola University of Naples (Italy) and a cum laude Advanced LL.M. in International Taxation from the University of Leiden (The Netherlands). He holds a PhD (cum laude) from the II University of Naples (Italy). He wrote his dissertation on "Taxation of cross-border dividends in Europe". He has been an assistant teacher at the International Tax Center of Leiden and has worked for the IBFD as country specialist for Cyprus and Malta. He is the coordinator of the LL.M. in International and European Tax Law (Scuola Tributaria Internazionale e Comunitaria), University of Salerno. He has published on specialized journals about international and EC tax matters, both in Italian and English. He is fluent in Italian and English and has good knowledge of French and is learning German and Spanish.

José Almeida Fernandes (Adv. LLM Leiden/MLGTS)
José Almeida Fernandes is a Senior Tax Lawyer at Morais Leitão, Galvão Teles, Soares da Silva & Associados in Portugal. As part of his professional experience he practised on secondment in the Amsterdam office of the law firm Loyens & Loeff. He obtained a Law degree with a major in law & economics from Lisbon University Law School and furthered his academic qualifications with an Advance LLM in International Tax Law from Leiden University, where he graduated with honours (summa cum laude) and also served as a teaching assistant of the Leiden International Tax Center (ITC). He has published on issues of Portuguese, European and International Tax Law, as well as regular participant and organizer of several European and International research projects, seminars and conferences.


João Pedro Santos (Ministry of Finance, Portugal) 
João Pedro Santos is an economist of the Centre for Fiscal Studies of the Ministry of Finance, Delegate to the European Union "Common Consolidated Corporate Tax Base Working Group" and to the Working Party on Tax Questions (Direct Taxation) And to the "Working Party on Tax Policy Analysis and Tax Statistics" of the OECD Fiscal Affairs Committee. He has participated in several working groups related with direct taxation, namely for the "Adaptation of the Corporate Income Tax Code to the International Accounting Standards", for the "Simplification of Tax System" and for the "Revision of Tax Benefits".

Who should attend?

Lawyers (both In-House and Private Practice)
Tax Advisors & Consultants
Auditors & Chartered Accountants
EC Tax Law post-graduate & masters students
PhD candidates
EC Tax Law Students


Course Schedule

July 12 (Sunday) Welcome Reception (18:00/20:00)          
July 13 (Monday) Opening Session - Prof. Frans Vanistendael
July 13 (Monday) Recent & Pending Cases in EC Direct Tax Law - Prof. Dr. Pasquale Pistone, Prof. Dr. Cécile Brokelind, Prof. Dr. Dennis Weber 
July 14 (Tuesday) Cross-border Losses - Prof. Dr. Dennis Weber, Prof. Dr. Cécile Brokelind, Mestre João Pedro Santos
July 15 (Wednesday) Non-discriminatory Taxation of Dividends in the EU - Prof. Dr. Georg Kofler, Dr. Mario Tenore
July 16 (Thursday)Withholding Taxes - Prof. Dr. Ana Paula Dourado, José Almeida Fernandes (Adv. LLM)
July 16 (Thursday) Schumacker & Tax Treaties (Special Session – 15:30/17:30) - Prof. Ruth Mason
July 17 (Friday) Abuse of EC Law - Dr. Rita de la Feria, Prof. Dr. Ana Paula Dourado

July 17 (Friday) - Deduction of Interest - Prof. Dr. Ekkehart Reimer

All courses will be held at the Reitoria Building of the Univ. of Lisbon (Sala de Conferências) - Alameda da Universidade, 1649-014 Lisboa. Daily teaching hours - 9:00-12:30 & 14:00-17:30

Available Seats & Course Fee


The number of available seats for the GREIT Lisbon Summer Course is limited to enhance the in-depth analysis of the topics and discussion.
  • The course fee is EUR 1000, including reading materials.
  • Special reduced fee of EUR 500 for current masters, post-graduate and degree students is available.
  • PhD candidates and other post-graduate researchers might apply for a special waiver of participation fee, provided the reasons for such a request and the relevance of the GREIT Lisbon Summer Course topics for their research work is duly explained.
  • Academic institutions, corporations, accountancy & consulting firms, law firms and other entities might elect to acquire a general EUR 1000 course fee, which allows one person per day to attend to the Summer Course sessions as a participant. The person attending the Summer Course under this general course fee might be different from day to day, provided the relevant entity submits his/her identification in advance to the Summer Course organisation. 
  • Early bird discount of 10% is applicable for registration and payment received before June 1, 2009.
  • Our cancellation policy is the following: (i) if cancellation is requested more than one month before the beginning of the course, the registered participant will the receive the a full refund of the course fee minus EUR 250 cancellation fee; (ii) if cancellation is requested within one month, the registered participant is not entitled to a refund, but the registered person that is not able to attend the summer course might send another person in his/her place.


Transportation & Accommodation
Transportation and accommodation (board and lodging) for all courses is not provided by the organizer.
However, our Summer Course participants are entitled to reduced fees in several nearby hotels in Lisbon (ranging from EUR 38 to 81/single room). Participants will receive a directory together with your confirmation of enrollment.

 

Registration, Contact & Information
For registration, contact and further information, please fill in and attach enrollment form and send a message to greit.summer.course.2009@gmail.com . The available seats for the GREIT Lisbon Summer Course are limited and hence you are advised to register quickly.

Ficha de Inscrição (PDF)

 

Registration, Payment Contact & Information
For registration, payment, contact or further information, please fill in and attach enrollment form and send a message to greit.summer.course.2009@gmail.com . The available seats for the GREIT Lisbon Summer Course are limited and hence you are advised to register quickly.

 

Cancellation policy

Our cancellation policy is the following: (i) if cancellation is requeste more than one month before the beginning of the course, the registered participant will receive the full refund of the course fee minus EUR 250 cancellation fee; (ii) if cancellation is requested within one month before the beginning of the course, the registered participant is not entitled to a refund, but the registered person that is not able to attend the summer course might send another person in his/her place. 

     A certification of participation will be granted. No evaluation.
Faculdade de Direito da Universidade de Lisboa