ANNUAL POSTGRADUATE STUDENTS’
EU TAX CONFERENCE 2011
Friday 18 March 2011
Venue: Institute of Advanced Legal Studies, 17 Russell
Square, London WC1B 5DR
EU Tax Law Peculiarities
9.00-9.30 Registration and Coffee
9.30 - 9:50 Introduction
Professor Gerard Meussen (Conference Chair)
9.50 - 10:10 ECJ demonstrates consistency in Lidl Belgium
Esther Berghauser, IALS
10.10 – 10.30 Austria's new § 10,5 KStG
10.30 – 10.50 The relationship between local taxes in Belgium and EU Law
Tom Engelen, QMUL
10.50 – 11.10 General Interest grounds of justification for restricting fundamental freedoms:
are they accepted by the ECJ?
Iva Angelova, QMUL
11.10-12.00 Coffee break
11.40 – 12.00 X Holding: An application of or diversion from Marks & Spencer?
Jessica Sullivan, IALS
12.00 – 12.20 Impact of EU Law on the UK Direct Tax System
Grahame H J Turner, IALS
12.20 – 12.40 ‘SGI – in principle nothing new but nevertheless one of the most significant
decisions in direct taxation’
Matthias Thom, QMUL
12.40 – 13.00 Commission v. Portugal: Interest taxation and EU Fundamental Freedoms
Rita M Correia da Cunha, QMUL
2.00 - 2.15 BNA presentation
2.15 - 2.35 On the impact of the extension of the Freedom of Movement of Capital to Third
Third Countries. A special reference to the Portuguese tax framework
Antonio Pedro Braga, IALS
2.35 - 2.55 Haribo: Relief of economic double taxation of portfolio dividends
Mafalda Martins Alfaiate, QMUL
2.55 - 3.15 EU law and Double Taxation Treaties: the 'limitation on benefit' clause
Calum Maguire, IALS
3.15 - 3.40 Freedom of movement of capital for 3rd countries – is there any freedom in
Dana Tokmurzina and Mauricio Valenzuela, QMUL
4.20 - 4.40 Why European Companies did not become an attractive tax planning vehicle?
Alexandra do Nascimento Goncalves, QMUL
4.40 - 5.00 An EU perspective on the Danish Exit Tax rules
Tanja Warschow, QMUL
5.00-5.20 Foreign Account Tax Compliance Act (FATCA ) – just another tax compliance
Lars Goldhammer, QMUL
5:20-5.40 Dr Tom O’Shea
5:40- 6.00 Professor Gerard Meussen - Chairman’s Closing Remarks
Students’ EU Tax Conference 2011
EU Tax Law Peculiarities
Professor Gerard Meussen - PhD in taxation at the Radboud University Nijmegen (Comparative Aspects of
Gerard Valuation of Assets for Profit Taxation), he worked as a lecturer and associate professor of tax law
Meussen at Tilburg University, as a senior researcher at the Center for Company Law of Tilburg University.
He was a tax inspector at various tax offices, dealing with corporate and personal income tax. He
also worked for the legislative department of the Ministry of Finance in The Hague. Since 2003 he
is a full time professor in tax law at the Radboud University Nijmegen, The Netherlands. Mr.
Meussen has been a technical advisor at Ernst & Young Tax Consultants in Rotterdam, since 2003
he is a tax adviser (off counsel) for BDO Tax Consultants in Tilburg. He is a member of the
Editorial Board of „European Tax Case Tracker for the Netherlands, LexisNexis Publishers,
London. He is a peer reviewer for the World Tax Journal published by IBFD Publishers in
Amsterdam. Since December 1999 he is a part time judge at the Lower Tax Courts of Amsterdam
and Arnhem (The Netherlands).
Esther Currently student at M.A. in Taxation at IALS. LL.B., King‟s College London 2010
Carolin Expert on investment banking. Caroline holds degrees in business and philosophy from the
Schoenherr Technical University of Berlin, Germany.
Tom Engelen Current student at LL.M Tax Law, Queen Mary, University of London. Tom holds a Bachelor of
Laws (2008) and a Master in Laws (2010) in the Catholic University of Leuven.
Current student at LL.M. in Tax Law at Queen Mary, University of London. Iva holds a LLB
Iva Angelova Honours Degree University of Leicester and has been awarded mini pupilages in a law firm in
Cyprus over the last years and became a specialist at the Corporate Law department.
Jessica Currently student at M.A. in Taxation at IALS. Jessica graduated in accountancy from the
Sullivan University of Malta in 2009. She worked at KPMG Malta within the tax department for a year
prior to commencing her current studies.
Grahame H J Specialist in UK taxation 1979 to 2002, primarily corporation tax and VAT, latterly as head of tax
Turner compliance and advisory in listed banking groups and director. LLM (Tax) at QMUL (CCLS)
part-time Oct. 2005 – 2007. LexisNexis: ADIT paper 3 (EU Option) course creator and tutor Jan.
2008 – March 2010. KCL: Visiting Tutor LLM EU Tax Law course convener and teacher 2009/10
Matthias Currently student at LL.M. in Tax law student at Queen Mary, University of London. Matthias
Thom graduated from the Humboldt University of Berlin in 2009. Prospective PhD student at the
Humboldt University of Berlin.
Rita M Currently is conducting research at Queen Mary, University of London under Prof. O´Shea´s
Correia da supervision. Rita holds an LL.M. in International Taxation (New York University School of Law,
Cunha New York, 2009). She graduated from Universidade Católica Portuguesa, Lisbon in 2005. She is a
member of the Portuguese Bar Association (2008) and of the New York Bar Association (2010).
Antonio Law Degree (Portuguese Catholic University Law School, 1997). Postgraduate Studies in Finance
Pedro Braga (Porto Management School, 2004). Currently in the 2nd year student of the MA in Taxation
(IALS). Tax Lawyer, currently working as a Senior Associate at Morais Leitão, Galvão Teles,
Soares da Silva, a Portuguese Law firm. Expertise on national and international corporate taxation
of finance, industrial and commercial companies, including other subjects such as VAT, real estate
taxation and tax litigation as well.
Mafalda Currently student at LL.M. in Tax Law at Queen Mary, University of London. Mafalda graduated
Martins from the University of Lisbon School of Law in 2004. She worked as Tax Trainee Jurist at the
Alfaiate Portuguese General Directorate of Taxes (Lisbon, Portugal) and has been working as Associate
Tax Lawyer at Galhardo Vilão, Torres - Sociedade de Advogados (Lisbon, Portugal), since 2007.
Calum Currently student at M.A. in Taxation at IALS. Calum graduated from Aberdeen University in law
Maguire (LLB (Hons).
Dana Dana is currently a student at LL.M. in Tax Law at Queen Mary University of London. Since 2004
Tokmurzina worked for the Department of International Taxation of the Tax Authorities of Kazakhstan. She
has two university diplomas on law and finance with distinction and hold Kazakhstan scientific
and degree of Candidate of Legal Sciences (equivalent to PhD). She is a IBFD correspondent for
Mauricio Mauricio is currently a student at LL.M. in Tax Law at Queen Mary University of London. Since
Valenzuela 2006 he has worked in the Tax&Legal services department at PwC Chile holding since 2009 the
position of Tax Supervisor. He is also candidate to obtain the Masters Degree in Tax Law at the
University of Chile
Alexandra do Currently student at LL.M. in Commercial/Corporate Law at Queen Mary University of London.
Nascimento Qualified Lawyer in Angola and Portugal. Alexandra graduated from the University of Lisbon
Goncalves Law School, and holds a post-graduate from the Portuguese Catholic University of Lisbon
(Commercial Law) and INDEG-ISCTE, University of Lisbon (Taxation).
Tanja Currently student at LL.M. in Tax Law at Queen Mary University of London. Tanja Warschow
Warschow worked in a trainee position with the Legal Adviser to the Danish Government, Law Firm Poul
Schmidt Copenhagen while studying for a LLM at University of Southern Denmark. Furthermore,
she participated in the "Willen C Vis International Arbitration Moot" 2007/2008 in Hong Kong
Lars International tax advisor specialist in Emerging Markets and Financial Service Tax. Over the last
Goldhammer 14 years, Lars has been working both as an advisor with PWC and in-house across a number of
industries. Currently, he is a Senior Tax Manager with Standard Chartered Bank, London and a
part-time LLM student at Queen Mary University of London. He holds German and UK
qualifications in tax and a market leading qualification in Islamic Finance.
Thomas Dr Tomas O‟Shea is a member of the Centre for Commercial Law Studies (CCLS) and a Tax
O’Shea Consultant. His special interests are extensive covering all UK taxes, EU and International Tax
law, policy reform, and tax research. He has also lectured and conducted tax seminars at a number
of other institutions around the world including the International Tax Academy and Summer Tax
Programme of the IBFD, Amsterdam, The Netherlands; the LLM Tax Programme of the
University of Vienna; the Academy of European Law, Trier, Germany; ATAX, University of New
South Wales, Sydney, Australia; the Universidad Torcuato di Tella, Buenos Aires, Argentina; the
University of Sao Paulo and Fundacao Getulio Vargas, Sao Paulo and Rio de Janeiro, Brazil and at
the Institute of Advanced Legal Studies, London.
Tom has published a leading book on EU Tax Law issues entitled “EU Tax Law and Double Tax
Conventions” and writes regularly for Tax Notes International and Worldwide Tax Daily
electronic journals, and contributes also to EC Tax Journal and EC Tax Review. In 2008, he was
appointed a co-editor of Informa‟s International Tax Report and as a correspondent for the Kluwer
tax journal entitled Highlights and Insights on European Taxation.
Students EU Tax Conference 2011 - EU Tax Law Peculiarities
Friday 18 March 2011
First name(s): Title (Prof, Dr, etc):
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enclosed: Discounted Academic Rate: £30.00.
Discounted Student Rate: £20.00.
Note: QMUL and IALS students may attend free but must register in advance
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Please return by Monday 15 March to: Belinda Crothers, IALS, 17 Russell Square, London WC1B 5DR.
Tel: + 44 (0)20 7862 5841. Fax: +44 (0)20 7862 5850. Email: Belinda.Crothers@sas.ac.uk