Frans Vanistendael Lectures - Abusus omnia corrumpit

Gepubliceerd op 31-01-2020

The 13th Lectures will discuss the prevention of tax abuse at the level of primary and secondary EU law. The judgments of the Court of Justice of 26 February 2019 in the so-called ‘Danish cases’ (called T Denmark and others) and the obligation imposed by ATAD that each Member State must enact a GAAR effective on 1 January 2019 have a considerable impact on the prevention of tax avoidance within the European Union, not only for cross-border transactions but also for purely domestic ones. The conference will discuss these developments from a methodological point of view and their ramifications for Belgian domestic tax law, the relationship between the EU and Switzerland and tax treaties with EU Member States and third countries.


Where & when: March 19th 2020, Leuven, Provinciehuis Vlaams-Brabant

Welcome  – Sandwiches & coffee (12.30 - 13.30h)

  • 13:30 -14:00h: Keynote speech by Prof. Christine Osterloh-Konrad (Eberhard Karls Universität Tübingen): Abuse of law in multi-layered tax law systems – the European case

  • 14:00 -14.30h: Interpreting the boundaries of abuse of law between the requirements of primary law and the framework of secondary law in tax matters by Prof. Pasquale Pistone (Wirtschaftsuniversität Wien, University of Salerno, Academic Chairman IBFD)

  • 14:30 -15:00h:The Belgian GAAR in light of the ATAD and the CJEU’s case law on T Denmark: a makeover? by Mr. Tom Jansen (Head of Section International Income Tax (FPS Finance,  Lecturer KU Leuven)

Coffee break (15.15 - 15.45h)

  • 15:45 -16.15h: Interpreting Belgian legislation and treaties in light of the CJEU’s case law on T Denmark and ATAD by Prof. Luc De Broe (KU Leuven, Holder of the Deloitte Chair in International & EU Tax Law)

  • 15 – 16.45h: Effects of the CJEU’s case law on T Denmark on the Swiss/EU Agreement and third country tax treaties by Prof. Robert Danon (Université de Lausanne, Chair of IFA Permanent Scientific Committee)

  • 00 -17.30h: Closing lecture by Prof. A. Haelterman (KU Leuven, Freshfields): Abuse of law as one of the techniques in light of the “rule of law” v. “fair share of taxes” paradox

Reception (17.30 – 18.15h)