EUROPEAN ASSOCIATION OF TAX LAW PROFESSORS
EATLP General Assembly
Paris 5 June 2004
Executive Board: Prof. Manfred Mössner (Chairman), Prof. Maria Teresa Soler
Roch (vice-Chair), Prof. Hubert Hamaekers (Executive
Secretary), Prof. Kees van Raad (Chairman ACET), Prof. Bertil
Minutes: Linda Brosens
Manfred Moessner opens the meeting at 09.30 hours and welcomes all present
2. Minutes General Assembly 2003
There are no comments and suggestions regarding the Minutes.
3. Report Academic Committee
Kees van Raad explains that a working group is busy preparing next year’s subject.
Hopefully also for future congresses.
Subject next year in Naples will be “The Concept of Tax”.
There was a first meeting on Thursday 03/06/2004 attended by 15 members. Please
send an e-mail if you would like to join the working group. The working group is
divided in 3 groups:
one group works on domestic and comparative law issues, a second group works on
EC law issues and a third group works on treaty issues.
Academic topic next year in Naples: “The Position of Tax Law Professors”.
This topic includes:
- how are professors recruted;
- how is their career developing;
- what is a professor supposed to do according law;
- what are they doing in reality;
- are professors moving around in EU; etc
Keep in touch if you would like to take part in this topic. At the AC meeting of 13.00
hours further topics to be decided.
You will get report on this topic and invitation to join by e-mail in the next few weeks..
In the working group it will become natural who will take up task of general reporter.
Final issue: not yet decided how to proceed with new EU member states(10). We
need members of those countries for the Academic Committee.
4. Financial matters
The balance statement has been distributed during the meeting. Since 2002 we use
a cash system. The surplus is more a result of lower costs.
No payment has been made to the AC and IBFD. This has to be settled after the
congress for the years 2003 and 2004.
The annual accounts for 2003 are approved by Prof. Aardema and Prof. Peeters.
Bertil Wiman explains the proposed budget for 2005:
Proposal to increase membership fee with 5 euro to cover in particular the bank costs
for payments of the fee with credit card.
Congress fees should be kept to a minimum.
This year costs of congress in Paris are more exceptional.
Some of the Academic Committee costs are for next year’s congress. The Board
decided to move them under general costs. No travel costs have been made by the
Board yet. The meetings were held together with other congresses i.e. IFA.
Vanistendael states that fee should be stable for some years and there is a doubt
that € 35 can be maintained for a couple of years. Suggestion is therefore to increase
the membership fee to € 40 to stabilize the fee over longer period of time.
Agreed by vast majority to increase the membership fee to € 40.
Wiman explains that from the conference fee € 25 should be reserved for coffee
breaks and lunches. No reservations should be made for the get-together party and
the dinner. This will have to be covered by a local sponsoring.
Mossner: Do we have to pay VAT? Taxability for associations.
No further comments. The budget is approved for next year.
5. Re-election Executive Board
Mössner explains that there is a change of generation coming. The members of the
Board are appointed for a three-year term with an optional second term of three
years.. In 2 years the Board will completely consist of new members: this year Hubert
Hamaekers will leave the Board.
Frans Vanistendeal already proposed in the past to set up a Nomination Committee
to propose new members for the board. This idea is considered in the Board
Suggestion to take a lead from IFA customs with respect to such Committee.
Nomination committee should not consist of more than 3 persons: consensus on
Frans Vanistendael, Claudio Sacchetto and Hubert Hamaekers.
Maria Teresa Soler Roch agrees to be re-elected. Her re-election is approved by
6. Re-election ACET
Van Raad explains the issue of how to proceed with new EU member states. We
need members of those countries for the Academic Committee. We need to find
people that qualify for membership and who will be represented in the Academic
How to approach new member states with respect to the Association? How do we get
in touch with Professors of new member states?
Greece is an issue in this respect. One professor is found but was not able to come.
In the Czech Republic no tax law professor at this moment.
Daniel Deak is willing to provide an inventory on tax law professors in some new
7. New members
Hubert Hamaekers informs that the Association consist of more than 200 members
now. There are 13 new members, including associated members, since 1 January
2 new members from Germany, professors Pezzer and Wieland
1 new member from Italy, professor Perrone Capano
1 new member from the Netherlands; Prof. Meussen
3 new members from Spain; professors De los Angeles Frias, Martin Jimenez and
1 new member from UK; professor Gammie
5 new associated members: 1 from Japan and 4 from the US, professors Kawabata,
Barker, Schwidezkly, Thuronyi and Warren.
8. Proposal to amend the statutes
There is a proposal by John Tiley but not discussed in detail in the Board because of
lack of time. Next General Assembly a formal proposal will be discussed in particular
Meanwhile it is decided in the Board that decisions on new members will be taken in
formal meetings of the board, not anymore via e-mail.
Next year congress will be in Caserta, 30 km from Naples.
Issue concerning the date: in June it is holiday in Italy so possibly restaurants will be
closed. Later in June the exams start. For this reason, next year, the congress will be
held on the 26th of May.
Problem is still location of congress. Maybe there is a possibility to have congress in
the Royal palace in Caserta. On Sunday a boat trip will be organized to Capri.
2009: Santiago di Compostella
Victor Thuronyi introduces the International Tax dialogue. The idea is to expand
dialogues in tax matters to all countries. The website should become source for
comparative information and exchange information among each other.
Members are further requested to check their your name on the membership list on
the EATLP website (www.eatlp.org) and inform firstname.lastname@example.org.
The chairman closes the meeting.