In the spring of 2022 EFS has developed a new Post-Master on European Value Added Tax. Next year, we will host the third edition of this programme.
Due to the increasing role of Indirect Taxes within the tax spectrum, the focus is placed on the topics that are most relevant for every experienced tax professional working regularly in the field of VAT. The most recent developments within known VAT topics are covered, such as tax liability, place of supply of services, taxable amount and input VAT deduction. It also zooms in on specific topics such as the
VAT status of holding companies and share transactions, VAT in a digital environment and various exemptions, with specific aspects that are relevant to the financial sector.

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Content

Foreword | 7

Towards a real European Corporation Tax!? | 9
Dr. D.A. Albregtse

(N)ever closer Union? | 17
Prof. Mr. Drs. H.P.A.M. van Arendonk

What kind of corporate tax regime in the European Union? | 39
Prof. Dr. S. Cnossen

Philanthropy and European Union Tax Law: Are We Heading Towards a Single Market for Philanthropy? | 47
Prof. Dr. S.J.C. Hemels

Exit levy and dividend tax: European law and tax treaty law aspects | 59
Prof. Dr. P. Kavelaars

Robustness of the tax mix in the EU-28 | 79
Prof. Dr. H.A. Kogels

Fixed establishment in EU VAT: From Berkholz to a digitalised globalised economy | 95
Prof. Dr. Mr. M.M.W.D. Merkx

VAT and real estate, building land and new buildings | 111
Prof. Dr. R.N.G. van der Paardt

Free movement of persons and direct taxes: moving beyond the internal market and towards civis europaeus sum? | 127
Mr. Dr. E.W. Ros

Some thoughts about imposing import duties on electronic transmissions in an era of digitalisation | 153
M.L. Schippers LLM

Tax Challenges of the Digital Economy – Outside the Seven Seas only? | 167
Prof. Dr. A.J.A. Stevens

Dreaming of a United Europe, but meanwhile working on European tax harmonisation | 181
Prof. Dr. L.G.M. Stevens

Where’s the source? Ambiguities in the principles of international taxation | 195
Prof. Dr. M.F. de Wilde

Royalties and Licence Fees in EU Customs Law: Recent Developments | 209
Prof. Dr. W. de Wit

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From Wednesday 6 – Friday 8 April 2022 EFS will hold a top-level seminar on ‘Transfer Pricing: Current State of Play and Outlook’. During this 3-day seminar you and other transfer pricing and tax specialists will discuss the transfer pricing (TP) implications of a wide range of topical issues of the post-BEPS world

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In September 2023 EFS will hold the annual top-level seminar on ‘EU VAT: Recent Developments and Outlook’. During this 3-day seminar (in English) you and other top international indirect tax specialists will discuss the VAT implications of a wide range of topical issues, including the measures recently implemented or soon to be implemented across the EU.

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In the spring of 2022, 07-11 March and 30 May-3 June, EFS organises the next edition of the Dutch language programme on Direct Taxation in international en European Law.

The programme is held in two modules of one week each. The first module will examine the European and international tax implications for businesses, investors and cross-border employment. The second module will focus on base erosion and profit shifting by multinationals.

Click here for more information.

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The next EFS Post-Master in Indirect Taxes (in Dutch) starts in September 2022.
The programme comprises weekly afternoon and evening sessions, focusing on day-to- day practice and covering all the latest issues in VAT, including developments in tax liability, place of supply, taxable amount, deduction of input VAT and more. At this moment the programme for 2022 will be developed.  You can view the programme and brochure for the year 2021. In 2022 the programme will be more or less the same as in 2021.

Click here for more information.

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The next EFS Post-Master in EU Customs Law starts in autumn 2022. The interactive programme (in English), focusing on international business and with opportunities for international networking, comprises two one-week modules for a maximum of 25 participants. The first module discusses general issues in EU customs law and the second comprises in-depth training in strategic and business issues in customs. At this moment the programme 2022 will be developed. The programme 2021 has been finished. The programme for 2022 will be more or less the same as in 2021.
Click here for more information.

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