From 10 to 17 April 2024, the 31st International Meeting on the Eucotax Wintercourse Programme will take place in Tilburg, Netherlands. The Universitat de València will be represented at this meeting by the research team led by Professor Alfredo García Prats.
The Eucotax Wintercourse is an international tax law programme that has been in function for over 30 years. This seminar will include the participation of students and professors from thirteen universities with the purpose of harmonising tax law among European countries.
In 2024, the central theme of the meeting is ‘Tax reforms between success and failure – from the past to the present and beyond’, which will be further divided into the following sub-themes:
- tax reforms in relation to ‘No taxation without representation’
- tax reforms in relation to fiscal federalism
- tax reforms in relation to the taxation of labour income versus the taxation of capital income and the taxation of net wealth
- tax reforms in relation to taxation of business income (sole proprietors versus corporations and their shareholders and multinationals)
- tax reforms in relation to the non-budgetary (instrumental) use of taxes
- tax reforms and national sovereignty
The week will commence with a conference on the central theme. A professor from each of the participating universities will give an introduction to the national approach adopted by their respective countries. The issues brought up in these introductions will then be further examined in a panel discussion.
During the following days, the student participants will give a presentation on each of the sub-themes in the form of workshops. Following these presentations, there will be comparative legal discussions among the students and professors.
In the workshops, the students from each sub-theme will prepare a comparative legal document, i.e. similarities and differences among the national systems, that will include conclusions and solutions for the European community. At the end of this meeting, each group of students from the corresponding sub-themes will present their findings, case by case, during a plenary session.
