BannerCPECalendarEvents
CPE Event Details
Tax Rulings (M1845)

 




Registration Time: 09.00
 
Session Time: 09.15 - 12.30 including a 15-minute coffee break 
 
Speaker: Dr Robert Attard
 
Venue: Lower Ground, Tower Training Centre, Swatar
 

 

BACKGROUND INFORMATION
  
Tax Rulings are an importance component of revenue practice and are regulated both in specific tax laws as well as generic administrative law. Recently, tax rulings have come under the spotlight and have been the subject of pronouncements by authoritative bodies. Cross-border rulings are being watched closely. Interestingly, local and foreign courts have delivered important judgments governing tax rulings. Tax rulings enhance taxpayers rights and the seminar will discuss Courts’ willingness to recognize and enforce rights granted by rulings. 
  
OBJECTIVES
  
The seminar will discuss Maltese laws governing the issuance of tax rulings and the legal basis behind tax rulings analyzing relevant articles contained in the Income Tax Acts, the VAT Act and Duty on Documents and Transfers Act. The seminar will proceed to discuss international aspects of tax rulings and perceptions around tax rulings. In conclusion, the seminar will discuss major judgments involving ta rulings discussing their impact. 
 
  
TOPICS ON AGENDA
  
  • The Concept of a Tax Ruling 
  • Formal and Informal Rulings 
  • Tax Rulings in the Income Tax Acts 
  • Tax Rulings in the VAT Act 
  • Tax Rulings in the DDTA 
  • International Tax Considerations 
  • Some Famous Rulings 
  • Major Judgments 


TARGET AUDIENCE
  
Accountants, Lawyers and Finance Staff
 
  
SPEAKER'S PROFILE
  
Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report 
on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s  “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem),  Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency). 
 

 

   
PARTICIPATION FEES
 
MIA Members: €35.00
Non-MIA Members: €70.00
Retired Members: €15.00
Students: €20.00

BOOKING

Individual bookings by members and non-members, already registered with MIA, are to be placed and paid online (below). 
 
Non-members who have not yet registered can do so here, and will receive an automated email with the login details to book and pay online (below).
 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with cheque payment. Registration forms can also be sent via email to cpeevents@miamalta.org if a proof of payment of a bank transfer is enclosed.

 


 

Start Date: 05/09/2018

 

End Date: 05/09/2018

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

You must be logged in to book this event

 

Login
24 September 2018 Sitemap - Accessibility - Disclaimer - Privacy Policy - Contact Us - Refund Policy
2i Logo