Estoril Spring Conference 2017

 

Main topic: 

E-commerce – Shaping the Future of VAT/GST

The European Commission published just before the end of the year its proposals on adapting the EU VAT system to e-commerce in a series of documents totaling (with the notes) over 50 pages. The OECD published its draft guidelines on collecting VAT in a digital world as well. There could not be another topic more relevant which needs to be discussed in the VAT/GST world and will be the main topic of the IVA Spring Conference this year.

Speakers at the Estoril Conference (Lisbon, Portugal) will be representatives from the European Commission, Tax Administrations from different EU Member states, as well as Business representatives and representatives from the VAT Science and our own members.
We already received confirmation from Donato Raponi from the European Commission, as well as from Lenka Mikulíková from the Czech Tax Administration, Marcos Álvarez Suso from the Spanish Tax Administration, Arnis Lībenzons from the Latvian Tax Administration and Jonathan Heath from HMRC. Miguel Silva Pinto will talk about how the work of IOTA is developing around the digital economy and the challenges it brings to Tax Administrations.

Dr. Stefan Maunz from KMLZ (Germany) will update us on the latest CJEU decisions affecting us all. Raymond Feen has kindly agreed to talk about chain transactions and the inextricable complications they cause from a VAT perspective.

We have also invited speakers from the Portuguese, French and Italian Tax Administrations.

 

Dates: 11th and 12th May 2017 

 

Location:

The Conference will take place in the Palacio Estoril Hotel in Portugal.

Address:
R. do Parque Natural,
2765-211 Estoril,
Portugal

 

View map in full screen.

Speakers

Agnès Walckiers - IVA Estoril Conference - May 2017

Agnès Walckiers, European Commission

Agnès Walckiers is a VAT expert in international cooperation and IT implementation. She has worked for the Belgian Federal Public Service Finances (FPS Finances) as national expert for the European standing committee on administrative cooperation for VAT matters and as project manager for the implementation of the Mini One Stop Shop (MOSS) in Belgium. She is now Seconded National Expert at the European Commission (DG Taxud). She is responsible for the implementation and the follow-up of VAT trans-European systems such as MOSS and VAT refund.

 Arnis Liberzons- IVA Estoril Conference - May 2017

Arnis Lībenzons, Latvian Tax Administration

Arnis Lībenzons graduated RISEBA (Riga International School of Economics and Business Administration) in 2006 with Bachelor’s degree in E-Commerce. He started working in State Revenue Service of Latvia (SRS) the same year. Since 2006 till 2016 he has been working in the area of transfer pricing. From 2008 - 2016, he was also doing International project management as designated multilateral project coordinator in SRS of Latvia. Since 2014, he is part of OECD’s Task Force on Digital Economy (TFDE) which is a part of BEPS project. Since July 2015, he is part of 7 person EU wide project group - trainers group – creating training courses and delivering trainings to EU tax administrations in relation to international project management. Since September 2016 he also has been involved in EUROFISC group regarding e-commerce. Since April 18, 2016 he is the head of E-Commerce team in Tax Control Board of SRS of Latvia.

 Cyrille Conter - IVA Estoril Conference - May 2017

Cyrille Konter, TEVEA International (France)

Graduated from HEC in 1997 with a specialisation in Finances, Cyrille Konter started his career in Germany within various investment banks as structureur and seller of derivatives on action. In 2003, he returns to France to take over the business development of TEVEA International.

Dermot Donegan - IVA Estoril Conference - May 2017

Dermot Donegan, Irish Revenue Commission

Dermot Donegan is head of VAT Policy and Legislation in the Revenue Commissioners in Ireland. He is an Irish delegate at Council Working Party meetings and other Commission Groups. He chaired discussions at Council on the new 2015 Place of Supply rules for Telecomms, Broadcasting and e-Services which were agreed during the Irish Presidency. He has worked in many roles within the Irish Tax Administration and spent 5 years in Africa as a Government adviser on GST and VAT.

Donato Raponi - IVA Estoril Conference - May 2017

Donato Raponi, European Commission

Mr. Donato Raponi joined the European Commission in 1980 and is currently Head of the VAT Unit. He worked in the Budget, Internal Market and Taxation Directorates.

In the area of taxation policy he served in different posts, e.g. administrator, assistant to the Director, Deputy Head of the VAT Unit, Head of the Unit dealing with excise duties, environment, transport and energy duties and Head of tax administration and anti fiscal fraud Unit.

Mr. Raponi holds a Masters degree in European Tax Law and a Bachelor in Economics. He is Co-Author of the book “Arriva l’euro” (Carmenta Editor) and several articles in tax matters. He is professor of European Tax Law at Ecole supérieure des sciences fiscales, Brussels, Belgium.

Dorota Baczewska - IVA Estoril Conference - May 2017

Dorota Baczewska, Independent Tax Advisers (Poland)

Dorota is a licensed tax adviser and Partner in ITA Doradztwo Podatkowe Sp. z o.o. She specializes in so called indirect taxes, i.e. VAT and excise as well as in customs. On every day basis she renders tax advisory services to international Companies from automotive, gas & oil and IT sectors. She gains her knowledge and experience during every day practice in which we was engaged in among of others international mergers and restructuring of Companies, due diligences, tax review, assistance in obtaining different type of customs authorizations. She assists her Clients also in court proceedings, including representation in ECJ. Apart of her day to day tax advisory practice she conducts regular VAT training sessions organized by VAT Forum where she is the Partner.

 Emmanuel Cotessat - IVA Estoril Conference - May 2017

Emmanuel Cotessat, E. Cotessat Law Firm (France)

Emmanuel is a French tax lawyer specializing exclusively in indirect taxes (VAT, Excise and Customs duties). After 10 years of experience at Price Waterhouse Tax and Legal and then Arthur Andersen International, he started his own consulting law firm in 2000. He has specifically built a significant experience in international supply chain structuring, ERP/SAP VAT implementations and multi-national advisory and compliance coordination. His main areas of activity are pharmaceuticals, energy utilities, aeronautics and chemicals. He is a partner of VAT Forum CV and regularly lectures at international VAT events.

 Francesca Vitale - IVA Estoril Conference - May 2017

Francesca Vitale, Italian Tax Administration

Francesca Vitale currently heads the International VAT Unit in the Central Directorate for Tax Regulations of the Italian Revenue Agency. The Unit, besides granting technical support to the drafting, implementation and interpretation of EU legislation on VAT and to other international initiatives in the field of VAT, deals with requests for rulings concerning the VAT treatment of intra-EU supplies. Francesca, who also acts as Italian contact point for the cross border ruling (CBR) project and for the legislative aspects of the implementation of the mini one stop shop (MOSS), has previously been an Italian delegate and Vice-Chair of the OECD’s Working Party 9 on Consumption Taxes.

Fred Vervaet - IVA Estoril Conference - May 2017

Fred Vervaet, LyondellBasell (Netherlands)

Fred L.J. Vervaet worked in the international VAT practice of Arthur Andersen and PricewaterhouseCoopers in Rotterdam. He has been working for Imation Europe BV where he was responsible for indirect taxes in Europe and for Lucent Technologies, where he was globally responsible for Value Added Taxes and similar taxes. He was a partner of “the VAT Consultancy Firm” and since September 2011, Fred Vervaet is the Global Head of Indirect Tax for LyondellBasell and responsible for indirect taxes worldwide.

Fred Vervaet has published many articles on value added tax in specialist magazines. He is also the co-author of the books “Veredelingsverkeer” (Kluwer/Fenedex), “Een fiscale procedure omzetbelasting” (outlining the rules with regard to the litigation in Dutch tax courts and the European Court of Justice) and “BTW en Internationaal zakendoen”. Fred Vervaet also acts as a lecturer on seminars and courses in relation to VAT.

 Dr. Hans-Martin Grambeck - IVA Estoril Conference - May 2017

Dr. Hans-Martin Grambeck, nesemann&grambeck GmbH (Germany)

Dr. Hans-Martin Grambeck is a fully specialized VAT expert who advises clients of any size and from any sector. He started his carrier at Grant Thornton (7 years in Hamburg plus 1 year in London) and after another 5 years in the indirect tax service line of PricewaterhouseCoopers he joined a VAT boutique, now being a shareholder and director.

Dr. Hans-Martin Grambeck has a focus on VAT matters in the fast growing E-commerce sector. Insofar he has many clients and a strong network covering different areas of the value chain, such as gaming, gambling, software, modern payment methods, financial services and platforms. He closely monitors EU developments as well as activities of interest groups in this regard and publishes in tax journals on a regular basis.

Jonathan Heath - IVA Estoril Conference - May 2017

Jonathan Heath, HMRC

Jonathan Heath has been the head of HMRC's VAT Central Liaison Office since April 2010. The CLO is responsible for VAT administrative cooperation with other Member States.

This covers VAT information exchanges with other EU administrations, aspects of the EU VAT Refund system (ensuring that the UK system handles outgoing claims correctly), and implementation of the Mini One Stop Shop system. Jonathan has been part of the EU working group that was formed in 2011 to look at issues around the implementation of the EU VAT Refund system, and has been involved in the development of the MOSS implementing legislation.

Jonathan is also the UK representative on the EU's Standing Committee for Administrative Cooperation (SCAC)

Karl-Heinz Haydl - IVA Estoril Conference - May 2017

Karl-Heinz Haydl, General Electric Company (Germany)

Karl-Heinz Haydl is a VAT practitioner who started his journey in VAT in the German tax authorities where he worked for 3 years, followed by a 4 years´ stopover in a big 4 firm dealing with international VAT aspects before he joined GE 19 years ago, where he is now the Leader of GE´s European Corporate VAT Team and the Global VAT/GST Technical & Policy Leader actively involved in various industry groups on an EU, Member State and global level, i.e. as chair of the joint BIAC VAT/GST Task Force and of the BIAC business group to the OECD TAG on VAT/GST.

Lenka Mikulikova - IVA Estoril Conference - May 2017

Lenka Mikulíková, Czech Tax Administration

Lenka Mikulíková is deputy head of the Czech Central Liaison Office for VAT. She started working for the Czech Financial Administration right after she finished her Master Degree in Public Administration.

First she was involved mainly in the Exchange of Information in the field of VAT and since 2013 she is the project manager of the mini one stop shop (MOSS) special scheme.

Marcos Alvares Suso - IVA Estoril Conference - May 2017

Marcos Álvarez Suso, Spanish Tax Administration

Mr. Álvarez has been working as a tax auditor for the Spanish Tax Administration for 18 years, with special devotion to VAT, aggressive tax planning and tax crimes.

He uses to attend international meetings in the EU, OECD and IOTA environment, and is also author of many studies and articles regarding VAT and tax practice both in Spanish and international magazines. He is currently leading the Deputy Direction for legal affairs in the Tax Audit Department of the Spanish tax administration. 

Mr. Alvarez holds a bachelor degree in law by the Universidad Complutense of Madrid.

Miguel Silva Pinto - IVA Estoril Conference - May 2017

Miguel Silva Pinto, IOTA - Intra-European Organisation of Tax Administrations

Miguel is the Executive Secretary of IOTA, the Intra-European Organisation of Tax Administrations since October 2016. This international organisation is based in Budapest, Hungary and includes 45 members in the European region and a few Eurasian countries and is dedicated to promote cooperation and assist in the development of the tax administrations of its members.

Previously, Miguel was Deputy Director-General responsible for VAT in the Portuguese Tax Administration for 5 years, dealing with legislation, rulings, litigation and advising the government on VAT policy matters. He was also a delegate in working groups and forums in the European Institutions, the OECD, the CIAT and IOTA.

Before, he worked for the European Commission and the Portuguese Permanent Representation close to the EU in Brussels. He is a lecturer and an author of books and articles on taxation and VAT in particular.

Miguel holds a Master Degree in European Integration and Development and a Law Degree.

  Raymond Feen - IVA Estoril Conference - May 2017

Raymond Feen, ALLVAT Representative BV (Netherlands)

Is an experienced international VAT consultant. He has worked since 1996 in international VAT for a Big Four (9 years) and 6 years in industry as in-house VAT manager. In 2010 he started his own company ALLVAT in the Netherlands. He is frequent speaker at international seminars, organizes trainings for the Federation of Dutch exporters, the Chamber of Commerce and is partner of VAT Forum CV. For the IVA he supports the board as member of the technical committee and writes in the Dutch chapter of the European VAT Handbook. His focus is on the international supply chain and trade by companies, primarily US based and Swiss multinationals doing business in the European region.

Dr. Stefan Maunz - IVA Estoril Conference - May 2017

Dr. Stefan Maunz, KMLZ (Germany)

Dr. Stefan Maunz advises clients on all VAT matters and represents them in dealings with the tax authorities and before the tax courts, the German Federal Finance Court and the European Court of Justice. The majority of his clients consist of larger medium sized businesses, German corporate groups and foreign companies of all sizes. He regularly lectures on VAT topics at both the domestic and international level. A further important focus is advising on customs issues, in particular, those connected with import VAT.

Dr. Stefan Maunz is a visiting lecturer at the University of Munich and a member of various national and international VAT research groups and VAT clubs as well as a partner of VAT Forum C.V. He was recently appointed to the European VAT Expert Group and is also a member of the EU VAT Forum. Both groups have recently been established by the EU Commission.

Dr. Stefan Maunz is recommended as a leading taxation lawyer in Chambers, World Tax Handbook as well as the German JUVE-Handbook.

Stephen Dale - IVA Estoril Conference - May 2017

Stephen Dale, PwC Société d’Avocats (France)

Stephen Dale is a partner in the Indirect Tax group and compliance services in PwC Société d’Avocats and has worked in French taxation for more than twenty years, having previously worked with PricewaterhouseCoopers in the UK.

Stephen is a member (and former Chairman) of the FEE (Fédération des Experts Comptables Européens) Tax Policy Group and a member of the Institute of Chartered Accountants in England and Wales VAT Committee (and former Chairman). He represents the IVA on the Expert Group and is a member of the OECD’s Global VAT Forum.

He is a board member of the Association de la Pratique de la TVA européenne (APTE).

He is the author of several publications such as VAT Yearbook – Kluwer, VAT Guides – PwC, Articles – International Indirect Tax, BNA, journals and newspapers.

Feedback

“I would like to thank you for the organisation of this conference. We had very fruitful presentations and discussions with the private sector. I think it is both valuable for public administration and private sector.”

Agnès Walckiers, European Commission

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 “Thank you for the invitation. I did appreciate the opportunity to be present and listen to the wide range of views. I do think the IVA events are a good way of getting (in current HMRC parlance) the “customer view”, and hearing some of what is happening in other administrations is also useful. E-commerce is a rapidly changing area that needs addressing. That will need cooperation between businesses and administrations and better cooperation between administrations too.”

Jonathan Heath, HMRC 

“Thanks a lot for your kind help during the Conference in Estoril. It was a pleasure to be there during such interesting event.”

Marcos Álvarez Suso, Spanish Tax Administration

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“Many thanks again for your kind invitation to the IVA Spring conference. The event was success.”

Marie Lamensch, Vrije Universiteit Brussel

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“As always it was much fun and very helpful to meet and listen.”

Hans-Martin Grambeck, nesemann & Grambeck Umsatzsteuerberatung (Germany)

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“It was really pleasure to participate in the conference in Estoril.”

Ineta Strazde, ECOVIS Latvija SI 

“E-commerce and VAT is clearly a subject which is still very much at its early stages but when we look at the projections as to how e-commerce is growing and will continue to grow, it is clear that the EU (and Global) VAT system needs to evolve rapidly to ensure that consumption is fairly taxed and distortions of competition avoided as far as possible.

The IVA conferences are a unique occasion for tax administrations, the EU Commission and other regulatory bodies to meet with businesses operating globally and to discuss issues in the area of VAT/GST.”

Stephen Dale, Chairman of the IVA

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 “Thank you again for your invitation, it was a very interesting and important Conference for both tax administrations and business. In fact, e-commerce is on the stage and we all need to change points of view on VAT issues in order to find good solutions on this subject.”

Olivia Mauricio, Portuguese Tax Administration

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“Thanks for all the organization last week. As usual, it was really well done.”

Pedro Pestana da Silva, Marosa

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“It was a pleasure to be at the conference.”

Fred Vervaet, LyondellBasell (Netherlands)

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“We very much enjoyed the conference in Estoril.”

Valerie Marcelle, RM Boulanger (France)

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"It was really wonderful to meet all of you!! Indeed I enjoyed the conference. I came with very high expectations (as described to me by my good friends Emmanuel Cotessat and Stefan Maunz among others), and indeed these expectations were met."

Stamatis Papahimonas, A & P TAX AND FINANCE (Greece)

 

Photographer: Anton Nachev, http://www.anton.photos/

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