Programme

Working group Taxation Law meeting

Thursday, 6th and Friday, 7th September, 2012

Vienna, Austria

PROGRAMME

Place : Unabhängiger Finanzsenat, Vordere Zollamtsstraße 7, 1031 Wien

10:00 Welcome words by dr. Heinrich Zens, President of the AEAJ

10:15 – 11:00 „Tax Treaty Interpretation – Recent Developments“

Speaker: Prof. Michael Lang

11:00 – 11:20 Coffee break

11:20 – 12:00 Continuation, discussion

12:15 – 14:00 Lunch

(Offered for free by the Unabhängiger Finanzsenat and the Association of Austrian Administrative Judges)

14:00 – 15:10 “Burden of proof in Tax Proceedings and Subsequent Court

Proceedings” (presentation by dr. Peter Unger, Member of th Independent Finance Board, discussions)

15:10 – 15.30 coffee break

15:30 – 16:30 “Sanctions in Tax Law and their relation to Sanctions in Criminal

Law” (presentation by dr. Aiste Medeliene, discussions)

18:15 – Departure from Hotel Wandl to the Dinner at a “Heurigen” (typical Viennese wine restaurant)

Place : Verwaltungsgerichtshof, Judenplatz 11, 1014 Wien

10:00 – 11:00 “Presentation on the Common Consolidated Corporate Tax Base

(CCCTB), proposed by the European Commission”

Speaker: Rosa Perna

11:00 – 11:20 Coffee break

11.20 – 12:00 Case study

Dagmara Dominik-Oginska – CJEU Case No.C-372/10 Pak-Holdco

12.00 – 12:30 Program for the year 2013

12.30 – 12.45 End of the Meeting

13.00 Lunch

Afternoon – little sightseeing walk through the centre of Vienna.

Full day excursion by bus to the Wachau.

The bus is provided by the Unabhängiger Finanzsenat for free.

Contribution (about 90 €) for lunch and entries on the participants costs.

PARTICIPANTS