Information for all participating EUCOTAX Wintercourse students
The main subject area of the program is the European Harmonization of Tax Law.
Topic and sub topic
‘Taxpayers’ rights in the XXI Century’
- Taxpayers’ rights with respect to mutual assistance procedures and simultaneous control procedures
- Effective judicial protection and tax law: fundamental rights recognition in tax matters (domicile, property, public hearing, transparency)
- Burden of proof in tax law and taxpayers’ rights
- Tax collection and taxpayers’ rights
- Alternative dispute resolution mechanisms and taxpayers’ rights: MAP, arbitration, cooperative compliance
- Criminal tax law and taxpayers’ rights
What does the seminar week in Valencia look like?
The intensive week starts with a conference (mostly) concerning the general issue. One of the professors of each university gives an introduction on the national approach in his country. After these introductions, a panel discussion takes place.
During the next couple of days, the participating students give a presentation on each subpart of the general subject in workshops, after which a legal comparative discussion takes place between the students and the lecturers. In the workshops, the students prepare a legal comparative report (e.g. similarities and differences amongst the national systems) with conclusions with respect to and solutions for the European Community. At the end of the week, each group of students (same subpart) presents the results during a plenary session on a 'case by case' base.
One or more people of the academic staff chair each workshop.
To make the instructional part a success, it is necessary for the individual participants to become a group. Only a smoothly cooperating group can achieve the aims of the instructional part. Therefore, we have several team events during the week.
Our main sponsor EY organizes a panel discussion half way the week. Renowned speakers in the international tax field discuss the Wintercourse topic with their practice look. Students and professors are invited to participate in the discussion.
After the Wintercourse, we will publish the collection of the papers of the six sub topics.
We give the student full academic credit for participating in this program and they receive a certificate for participation in the program.