Hereunder, you can find an overview of our passed activities.

Upcoming activities can be found here.

Recurring events, such as our permanent education in customs law and excises, are not mentioned hereunder.

15 October and 6 December 2019: Friday Lectures

Tax on Friday Lectures

You are kindly invited to the Tax on Friday Lectures organized by Antwerp Tax Academy.

VAT policies and design: a comparative perspective

Friday, 15 November 2019, 14.00 - 16.00h
University of Antwerp - Stadscampus - auditorium B 004 - Prinsstraat 13, 2000 Antwerp

Introduction: Prof. dr. Anne Van de Vijver, University of Antwerp

Speaker: Ms. Ine Lejeune, Attorney and University Lecturer (University of Vienna)

This lecture will address VAT policies and design around the world. The different approaches will be compared and evaluated.

Interest tax deduction rules: a comparative perspective

Friday, 6 December 2019, 14.00 - 16.00h
University of Antwerp - Stadscampus - auditorium B 004 - Prinsstraat 13, 2000 Antwerp

Introduction: Prof. dr. Anne Van de Vijver, University of Antwerp

Speaker: Mr. Pieter Van Den Berghe, Attorney at Monard Law

This lecture will discuss interest tax deduction rules in Belgium and abroad. The interest tax deduction rule as provided for in the EU anti-tax avoidance directive and its transposition in different countries, will also be discussed.

Price:

125 EUR for two lectures

75 EUR for one lecture

Free entry for students

Proceeds will go to academic research of Antwerp Tax Academy.

CBR is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for CBR Antwerp’s SME portfolio is DV.O100321.

Recognition:

IAB recognised both lectures for two hours continuing education/lecture.

The Institute for Legal Training (IGO) has accredited this programme.

The Flemish Bar Association (OVB) has accredited the programme and allocated it 2 credits.

Contact

Antwerp Tax Academy Stadscampus
S.V. 091
Venusstraat 23
2000 Antwerp
Belgium
Tel. + 32 3 265 31 15
antwerptaxacademy@uantwerp.be

3 October 2019 : Guest Lecture

The role of judges in developing countries in the fight against aggressive tax planning - 3/10/2019

Date

Thursday, October 3, 2019, 12-13h.

Location

University of Antwerp
Stadscampus - room S.D. 127
Prinsstraat 13
2000 Antwerpen

Programme

Introduction by prof. dr. Thalia Kruger, prof. dr. Anne Van de Vijver, prof. dr. Nicole Plets, University of Antwerp

Spreaker: prof. Tracy Gutuza: prof. of tax law, BSocSci LLB Cape Town BA (Hons) LLM UNISA LLM London PhD and lawyer, High Court in Cape Town

Price

Participation is free of charge but online registration in advance is required.

23 April 2019: Antwerp in Fiscalibus

19 March 2019: Election debate on taxation

Friday Lectures 2018

23 November 2017: Data Mining and Tax

19 October 2017: Colloquium: How are fundamental rights applied in tax law cases

25 February - 17 March 2016: evening sessions BEPS

During 4 evening sessions (25 february, 3 march, 10 march and 17 march 2016) ATA will discuss the OECD action plan against Base Erosion and Profit Shifting (BEPS).
What does the plan contain? What are the different action points?
What does this mean for Belgium?
What does this mean for Belgian companies?
What measures do companies have to undertake already?

More information about the 4 different evening sessions, can be found here.

22 February 2017: Book presentation 'Building Trust in Taxation'

Passed activities since March 2016

2016: Fiscal state aid and the role of national judges

2016: International Francqui Chair

10 December 2015: Global Tax Accounting

10 december 2015

6.30 - 6.40 pm Introduction

Prof. dr. Anne Van de Vijver, University of Antwerp, Antwerp Tax Academy

6.40 - 7.40 pm Part I

Tax Accounting: how do multinationals report income taxes in their (consolidated) financial statements (IFRS/US GAAP)?

The fiscal position of companies in the consolidated financial statements has become more and more important and gets more and more media attention. It is one of the main points of supervision by enforcement bodies and is also of great importance in the field of auditing.

But what are some of the main rules of play? And do these rules, and the implementation thereof, evolve in an ever increasing transparent world?

In this lecture Koen De Grave, Senior Director at PwC Tax Consultants, will touch upon some of the main topics in tax accounting with special attention to deferred tax asset recognition (valuation allowance assessment) and uncertain tax positions.

This lecture has been accredited by the IAB for 2,5 hours and by the OVB for 2 legal points.

7.40 - 8.00 pm Break

8.00 - 9.15 pm Part II

The price for attending this lecture is €50.

Application IAB and OVB is pending.

You can register by using the link below.

25 November 2015: Morning lecture - Residence of companies

25 november 2015

Introduction - Prof. dr. Anne Van de Vijver (UAntwerpen, Antwerp Tax Academy)

Speakers - Prof. dr. Daniel Smit (Tilburg University) and Drs. Linda Brosens (UAntwerpen)

A company's tax residence determines the place where it is subject to worldwide taxation. This topic recently gained media attention due to companies possibly leaving Belgium for Luxembourg, the UK or other countries. Criteria to determine the company's tax residence may vary across countries. Prof. Smit and Drs. Brosens discuss the rules in the Netherlands and in Belgium.

The price for this morning lecture is €15. The price for both morning lectures in november 2015 is €25.

These lectures have been accredited by both IAB (2h) and OVB (2 legal points).

You can register for these morning lectures by using the link below.

18 november 2015: Morning lecture - Rulings

18 november 2015 - 9u-11u

Introduction - Prof. dr. Anne Van de Vijver (UAntwerpen, Antwerp Tax Academy)

Speaker -  Prof. dr. Elly Van de Velde (UHasselt, UAntwerpen)

Tax rulings offer certainty to the taxpayers. However, certain tax rulings facilitating (aggressive) tax planning, have become subject of debate, not only in Belgium but also at the level of the EU and the OECD. Prof. Van de Velde provides an update and a comparative overview of the different systems.

The price for this morning lecture is €15. The price for both morning lectures in november 2015 is €25.

These lectures have been accredited by both IAB (2h) and OVB (2 legal points).

You can register for these morning lectures by using the link below.

1 and 8 October 2015: Transfer of family owned businesses

1 & 8 October 2015

Family owned businesses contribute substantively to the economic development of a country. One of the main challenges these family owned businesses will face at a certain point in time, is the transfer to the next generation.

In order to make this transfer successful and to assure the future of the business, open communication, mutual trust, a solid preparation and a financial, tax and legal setting adjusted to the needs of the business and its shareholders, is needed.

This program tackles the civil, corporate and tax aspects of such transfers.

Program day 1 - Transfer from the entrepreneur's point of view

Thursday 1 October 2015 - 13.00-18.00 h 

12.30u - 13.00u: Reception with sandwiches
13.00u - 13.10u: Introduction (Prof. dr. Bruno Peeters)
13.10u - 14.20u: Transfer of the family owned business - valuation (Prof. dr. Eddy Laveren (AMS)
14.20u - 15.15u: Civil law: points of interest - part I (Prof. dr. Renate Barbaix)
15.15u - 15.45u: Coffee break
15.45u - 16.15u: Civil law: points of interest - part II (Prof. dr. Renate Barbaix)
16.15u - 17.30u: Tax law: points of interest, with emphasis on gift- and inheritance taxes (Prof. dr. Nicolas Geelhand)
17.30u - 18.00u: Questions

Program day 2 - Transfer from the business' point of view

Thursday 8 October 2015 - 13.00-18.00 h 

12.30u - 13.00u: Reception with sandwiches
13.00u  – 13.10u: Introduction (Prof. dr. Bruno Peeters)
13.10u  - 14.20u: Corporate law: points of interest (Prof. dr. Robby Houben)
14.20u - 15.15u: Tax law: relevant aspects of personal income taxation (Prof. dr. Elly Van de Velde)
15.15u - 15.45u: Coffee break
15.45u - 16.30u: Tax law: relevant aspects of corporate income taxation (Prof. dr. Anne Van de Vijver)
16.30u - 17.30u : VAT: (Mr. Stijn Vastmans) and Gift taxes (Prof. dr. Anne Van de Vijver)
17.30u - 18.00u: Questions

These lectures have been accredited by the OVB for 4 legal points and by the national chamber for notary's for 4,5 hours of legal training per day.

CBR – which manages the enrollments – is an accredited service provider for the "KMO portefeuille" (www.agentschapondernemen.be), accreditationnumber DVO.100321.

6 May 2015 - Taxation and trust

UCSIA and the Antwerp Tax Academy (ATA) of the University of Antwerp organised a lecture by Professor Eric Kirchler and Professor Allison Christians on 6 May 2015.

This lecture was the public opening session of the academic workshop Taxation and Trust: Legitimizing Redistributive Tax Policies.

 

Programme 

 

17:30 Reception

18:00 Welcome

Prof. dr. Luc Braeckmans, Director of Academic Affairs ad interim, University Centre Saint-Ignatius Antwerp

18:05 Introduction 

Prof. dr. Willem Lemmens, Professor, Philosophy Department, University Antwerp and the Antwerp Tax Academy

18:15 The Spirit of the Law: Cooperation versus Aggressive Tax Avoidance

Prof. dr. Eric Kirchler, Vice-dean at the Faculty of Psychology and Professor of Economic Psychology at the University of Vienna

The aim of the lecture is to introduce psychology of tax behaviour. Social representations of taxes and attitudes of tax evasion and tax avoidance are presented. Special attention is paid to aggressive tax planning and profit shifting, to governmental regulation and to the quality of interaction between taxpayers and authorities that determines enforced and voluntary compliance. I argue that the interaction climate between authorities and taxpayers shapes taxpayers’ behaviour. While an antagonistic climate (defined by high social-distance between authorities and citizens and mutual distrust) leads to tax evasion and avoidance - unless audit probability is high and fines are severe - a synergistic climate (defined by mutual trust) favours voluntary cooperation. Citizens’ cooperation depends on power of authorities to protect honest taxpayers from free-riders and on citizens’ trust in authorities. The lecture ends with a short list of practical consequences.

18:45 Who’s Got the Power to Tax Corporations? And Why Aren’t They Using It?

Prof. dr. Allison Christians, H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law

When the world’s most visible and most profitable companies pay tiny taxes on a global basis, is this a problem, and if so, whose problem is it to solve? This lecture will focus on who is harmed by the under-taxation of multinationals, how they are harmed, and who bears the responsibility to change this status quo in a globally interconnected world.

19:15 Questions and discussion

19:45 End

 

Location: University of Antwerp · Tassiszaal, Hof van Liere · Prinsstraat 13 · 2000 Antwerpen

12 February 2015 - Seminar: Rekeningrijden

Rekeningrijden:

economische wenselijkheid, fiscale implicaties
en juridische implementering

Donderdag 12 februari 2015

14.00-18.00 uur

Universiteit Antwerpen | Stadscampus | Kapel Grauwzusters
Lange Sint-Annastraat 7 | 2000 Antwerpen
Programma

13.30 uur      Onthaal

14.00 uur      Verwelkoming                       
                       prof. dr. Bruno Peeters, gewoon hoogleraar Universiteit Antwerpen, Faculteit Rechten,
                       advocaat balie Antwerpen, voorzitter Antwerp Tax Academy

14.10 uur      Rekeningrijden: economische wenselijkheid en buitenlandse ervaringen 
                       prof. dr. Bruno De Borger, gewoon hoogleraar Universiteit Antwerpen, Faculteit TEW
                       dr. Maria Börjesson, KTH Royal Institute of Technology (Stockholm)

15.00 uur      Het experiment rekeningrijden in Brussel*
                       dr. Inge Mayeres, Vlaamse Instelling voor Technologisch Onderzoek (VITO)

15.45 uur      Koffiepauze

16.15 uur      De kilometerheffing: regelgevend kader, toepassingsgebied en handhaving 
                       Johan Schoups, secretaris-generaal Viapass 
                       Alain François, advocaat balie Brussel

17.15 uur      btw-statuut
                       Veerle Coussée, VAT director, KPMG

17.35 uur      Vragen

17.45 uur      Slot

Inschrijvingen
www.uantwerpen.be/ata/inschrijven-activiteiten
Deelnameprijs: € 100
U kan beroep doen op de KMO-portefeuille (DV.O100321)
Erkenning OVB en IAB in aanvraag
*titel onder voorbehoud

6 November 2014: Data Mining for Auditing and Fraud Detection

1.30 - 1.40 pm   Welcome by Johan Meeusen, vice-rector UAntwerp

1.40 - 2.00 pm   Introduction by John Crombez, State Secretary for Social and Fiscal Fraud

2.00 - 2.45 pm   Introduction to Data Mining and a Case in Residence Fraud Detection

                               prof. dr. ir. David Martens, UAntwerp

2.45 - 3.30 pm   Data Analysis for Better Auditing and Policy Making

                               Rudy Genbrugge, DG for Agriculture and Rural Development, European Commission

Register here

 

3.30 - 4.00 pm   Break

 

4.00 - 4.45 pm   Process Mining for Auditing and Fraud Detection

                               prof. dr. ir. Wil van der Aelst, TU Eindhoven

4.45 - 5.30 pm   Panel discussion on the application and use of data mining with questions from the audience

                               Panel led by representatives of ATA and ACFE

                               - Willem Debeuckelaere - president Belgian Privacy Committee

                               - John Crombez - Belgian State Secretary for Fraud

                               - Harold Van Koeckhoven - CEO of the Institute of Internal Auditors (IIA) - Belgium

                               - Dierk op ‘t Eynde - Coordinator data mining at FOD Financiën

                               - Luc Toelen - Institute of Auditors (IBR-IRE)

5.30-5.45 pm     Closing remarks by Johan Meeusen, Ann Jorissen and Paul Matthyssens (decaan AMS), followed by reception

13 May 2014 - Seminar: The Fiscal Aspects of the Sixth State Reform

May 13, 2014, 1.30 PM - 6.00 PM.
A series of guest speakers on the fiscal aspects of the Sixth State Reform.

For more information: Dutch website ATA  &  Centre for Professionalisation in Law (CBR), cbr@uantwerpen.be

18 February 2014 - Large election debate on taxes

February 18, 2014, 6.30 PM. The central theme of the debate will be the fundamental reformation of hte Belgian tax system.

7 November 2013 A renewed relationship between tax authorities and taxpayers


On Thursday 7 November 2013 ATA organised a seminar on the relationship between tax authorities and taxpayers with fiscal, legal and ethical relfections, considerations about the recent experiences in The Netherlands, and a debate.

15 October 2013 - Tiberghien ATA Tax Conference

On 15 October 2013 ATA organised in collaboration with Tiberghien Lawyers a second conference on taxes bringing scholars, magistrates, lawyers, tax specialists, officials and politicians together.

The full programme is available in Dutch on the Dutch website.

30 April 2013 - FATCA from a European and Belgian Perspective

Op dinsdag 30 april 2013 vond een lezing van prof. Steven Dean over de Foreign Account Tax Compliance Act (FATCA).

Programma

18.30 – 19.00 uur -  Onthaal
19.00 - 20.30 uur – Lezing van prof. Steven Dean: "FATCA's unanswered questions"
20.00 – 20.30 uur – Repliek van mr. Gerd D. Goyvaerts: "The impact of FATCA on the European (and esp. Belgian) Bank Secrecy rules"
20.30 - 21.00 uur - Vragenronde

Steven Dean is Professor of Law aan de Brooklyn Law School, New York en doceert fiscaal recht en belastingbeleid. Zijn onderzoek is hoofdzakelijk gericht op nationaal en internationaal fiscaal beleid met bijzondere aandacht voor belastingfaciliteiten, belastingparadijzen, tax shelters en fiscale vereenvoudiging.

De Foreign Account Tax Compliance Act (FATCA), die op 18 maart 2010 door het Amerikaans Congres werd aangenomen, bepaalt dat vanaf 2014 alle financiële instellingen wereldwijd verplicht worden  informatie over Amerikaanse klanten door te geven aan de Amerikaanse Belastingdienst, IRS. De VS eist daarmee inzicht op in de tegoeden van Amerikaanse belastingplichtigen en beoogt daardoor belastingontduiking op te sporen en tegen te gaan. Financiële instellingen die niet meewerken, riskeren zware sancties. Desondanks blijven er belangrijke vragen over de technische details en het conceptuele kader van FATCA. Tijdens zijn uiteenzetting gaf Prof. Dean een overzicht van FATCA samen met een analyse van verschillende onbeantwoorde vragen.

Gerd D. Goyvaerts is als advocaat en vennoot bij Tiberghien advocaten gespecialiseerd in fiscale optimalisatie en begeleiding met een bijzondere aandacht voor vrijwillige fiscale regularisaties en het bankgeheim.

In zijn repliek ging hij in op de betekenis van FATCA voor Europa en inzonderheid op weerslag van deze Wet op het bankgeheim.

Het programma verliep integraal in het Engels en werd georganiseerd in samenwerking met het CBR.

22 March 2013 - Colloquium European Union and Direct Taxation

This colloquium is being organised to coincide with the publication of the eponymous reference work by Prof. Luc Hinnekens and is the outcome of a collaboration between the Antwerp Tax Academy, non-profit organisation Fiskofoon, the Fiscale Hogeschool and Larcier. During the colloquium, eminent specialists in European tax law will delve deeper into the influence that European law has on the Member States' competence in terms of direct taxation. The discussions will be based on actual practice-oriented cases. The closing speech will be given by Prof. Frans Vanistendael and will explore the future of the Internal Market and Euroland.

Programme

1.30 p.m. - 2.00 p.m. Welcome
2.00 p.m. - 2.45 p.m. Non-discrimination principle and obstacles: when is justification possible?

  • Introduction:  Anne Van de Vijver, LL.M (UA, Tiberghien Advocaten)
  • Panel: Prof. Mathieu Isenbaert (HUB, Ernst & Young), Prof. Frank Pötgens (VU Amsterdam, De Brauw, Blackstone, Westbroek), Mr Wim Roels (ULB, European Commission)
  • Moderator: Prof. Bruno Peeters (UA, Tiberghien Advocaten)

2.45 p.m. - 3.30 p.m. Relationship between the fundamental liberties: is there a hierarchy?

  • Introduction:  Marc Dhaene, LL.M (Loyens & Loeff)
  • Panel: Prof. Mathieu Isenbaert (HUB, Ernst & Young), Prof. Frank Pötgens (VU Amsterdam, De Brauw, Blackstone, Westbroek), Mr Wim Roels (ULB, European Commission)
  • Moderator: Prof. Bruno Peeters (UA, Tiberghien Advocaten)

3.30 p.m. - 4 p.m. Coffee break
4 p.m. - 4.45 p.m. How balanced is the equitable distribution of the taxing powers among Member States?

  • Introduction:  Koen Morbée, LL.M (Fiscale Hogeschool, Tiberghien Advocaten)
  • Panel: Prof. Mathieu Isenbaert (HUB, Ernst & Young), Prof. Frank Pötgens (VU Amsterdam, De Brauw, Blackstone, Westbroek), Mr Wim Roels (ULB, European Commission)
  • Moderator: Prof. Bruno Peeters (UA, Tiberghien Advocaten)

4.45 p.m. - 5.30 p.m. Closing speech - The Internal Market and Euroland, a different fiscal future?

  • Prof. Frans Vanistendael (KU Leuven, International Bureau of Fiscal Documentation)

21 February 2013 - Opening ceremony

Thursday 21 February 2013 saw the inauguration of the Antwerp Tax Academy. The official opening ceremony was presided over by Mr Steven Vanackere, Deputy Prime Minister and Minister of Finance and Sustainable Development.

Programme

5.30 p.m.  - Welcome

6.00 p.m.  - Welcome by Prof.  Johan Meeusen (University of Antwerp Vice-Rector)

6.15 p.m.  - Presentation about the interfaculty institute for tax science, the "Antwerp Tax Academy", by Prof. Bruno Peeters (ATA chair)

6.45 p.m.  - Lecture by Prof. J.L.M. Gribnau (Universities of Leiden and Tilburg) on "The ethical dimension of tax planning".

7.45 p.m. - Response from the Antwerp Tax Academy by Prof. Willem Lemmens (University of Antwerp, Centre for Ethics)

8.00 p.m. -  Speech by Mr Steven Vanackere, Deputy Prime Minister and Minister for Finance and Sustainable Development: "Taxation today: from proliferation to clarity"

8.30 p.m. - Official presentation of: the jubilee edition (20th edition) of the textbook 'Belgisch Belastingrecht' (by Prof. Bruno Peeters and Prof. Nicole Plets in the book  'Europese Unie en directe belastingen' (by Prof. Luc Hinnekens)

8.45 p.m. Reception

Photos from the event

Photos from the event, taken by the University of Antwerp photographer, can be found here
 

The opening ceremony in the news

Het Nieuwsblad - 25 February 2013 - website

De Standaard - 21 February 2013 - website

Le Vif - Trends - Tendences 22 February 2013 - website

Het Laatste Nieuws 21 February 2013 - website

Metro 18 February 2013 - pdf

Knack 15 February 2013 - website