Fixing the EU VAT system with technology?: Towards a contemporary, fraud-proof and legitimate VAT in the Digital Age

The purpose of the conference is to contribute to building better future EU VAT system by addressing the successes and fallacies of the use of technology in VAT administration and identifying the best way forward for building a sustainable, fraud-proof, simple to comply with and legitimate VAT system in which tax technology will go hand in hand with respect for the rule of law, the fundamental rights of individuals and businesses and the underlying principles of the EU VAT system.

To achieve this objective, the conference will gather a number of top international authorities in the field of tax and VAT law, EU law, human rights law and technology law from academia as well as representatives from the European Commission, national tax administrations and businesses to engage in a critical and constructive discussion from the different represented perspectives. In search for a balancing between on the one hand the efficient and effective use of technology in VAT administration and on the other hand enhancing the rule of law, fundamental constitutional principles and the legal character of VAT.

The expectation is that the conclusions stemming from the discussion will allow to draw concrete recommendations as to future EU VAT reforms, clarify the legal requirements for a legitimate use of technology by tax administration and the role of national procedural laws, national courts and businesses in applying and enforcing the contemporary, fraud-proof and legitimate VAT laws.

The conference is organized by WELMA – Research Centre for Legal Studies in Welfare and the Market, and FIRE – Fiscal Relations Research Group, Faculty of Law, University of Copenhagen.

The conference is co-financed by the Nordic Tax Research Council and is organized in connection to the MSCA IF Research Project VATTECH (Proposal ID 101028296)

The conference is divided into three parts:

Panel I: VAT in the Digital Age Reform in the EU

Panel II: Technology as an Effective Tool for Combating Fraud and Streamlining Compliance – Lessons from the Member States

Panel III: Protection of Fundamental Rights and Coherence in Light of VAT Principles

Please find the preliminary programme for the conference on 16-17 November 2023, here. (pdf)

The conference takes place at South Campus, Auditorium 4A.0.69, Faculty of Law, University of Copenhagen, Njalsgade 76, DK-2300 S, Denmark.

Rita de la Feria  (University of Leeds) 

Tina Ehrke-Rabel (University of Graz)

Agnes Fekete (European Commission)

David Hadwick (University of Antwerp)

Anita Kruczkowska-Lassak (Polish Ministry of Finance

Marie Lamensch (UCLouvain)

Jorge Martín López  (University of Alicante)

Fernando Matesanz (Spanish VAT Services, Madrid VAT Forum, Spain )

Madeleine Merkx (Erasmus University Rotterdam)

Andrea Parolini (Maisto e Associati, Catholic University of Piacanza)

Begoña Pérez Bernabéu (University of Alicante)

Alicja Sarna (SSW Pragmatic Solutions)

Emilia Sroka (Kozminski University)

Alessia Tomo (University of Antwerp)

Jacob Ravn (Dansk Erhverv/Danish Chamber of Commerce) 

Please sign-up here no later than 13 November 2023 at 10.00. The conference is free of charge, however, only a limited number of seats are available. Certificate for participation in the conference can be issued on request.

For online participation, please sign up here.