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W o r k s h o p |
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The Criminal Law Protection of the Financial Interests of the European Union – Special Issues: VAT Fraud |
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University of Oradea Date: 29-31th October 2018 |
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Project Activity 3.2. |
This workshop was funded by the European Union’s HERCULE III programme.
Please note that pictures will be taken during the course of the event. By attending the workshop, you acknowledge that the organizers may take pictures of you as part of the audience, and that these images may be used for communication purposes of the HERCULE III HUUNISMISKOLCPFI project.
planned programme of the workshop
Aim of the workshop: The fight against VAT fraud in the EU legal and practical point of view with regard to the protection of the financial interests of the European Union.
Organizers: Faculty of Law of the University of Miskolc, the Association of Hungarian Lawyers for the European Criminal Law, Research Centre for European Criminal Law of the Faculty of Law of the University of Miskolc, University of Oradea Faculty of Law
29th October (Monday)
20.00 Welcome Dinner
(Lotus Therm Spa&Luxury Resort, Strada Victoria 20, Băile Felix 417500, Romania)
30th October (Tuesday)
Venue:
8.30-9.00 Registration
9.00-9.05 Welcome & Opening of the workshop
Prof. Dr. Valentin Mirisan (University of Oradea, Faculty of Law)
Prof. Dr. Ákos Farkas (University of Miskolc, Faculty of Law)
9.05-9.25 New developments of the Fight against VAT fraud in the praxis of the ECJ
Prof. Dr. David Hummel (European Court of Justice)
9.25-9.45 The new VAT fraud policy of in romania and the legal frameworkof the regulation
(Prof. Dr. Valentin Mirisan – Lecturer Dr. Ligia-Valentina Mirișan (University of Oradea, Faculty of Law)
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1st Section |
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Effective Combat of VAT fraud in romania – Practical Questions and Answers |
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Chairman: Prof. Dr. Valentin Mirisa, Assoc. Prof. Dr. Christian Mihes, Lecturer Dr. Diana Cirmaciu (University of Oradea) |
9.45-10.00 Fight against VAT fraud from the prosecutor's point of view
Alin Leucea (Public Prosecutor, Romania)
10.00-10.15 Combating VAT fraud in judicial practice
Lecturer Dr. Carmen Adriana Domocoș (judge, Head of the Court of Bihor County, Romania)
10.15-10.30 Combating VAT fraud from the point of view of the advocates
Radu Dacin (advocate from the Bar Association of Bihor County)
10.30-10.45 Combating VAT fraud from the point of view of the tax officer
Lecturer Dr. Diana Cîrmaciu (Vice Dean, University of Oradea Faculty of Law) – Codruța Tivadar (Anti Fraud Inspector, National Fiscal Anti Fraud Directorate)
10.45-11.15 Discussion, questions
11.15-11.30 Coffee break
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2nd Section |
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Good practice in the fight against VAT fraud in the other member states I. |
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Chairman: Prof. Dr. Gerhard Dannecker (University of Heidelberg) |
Experience from Germany
11.30-11.45 fight against VAT fraud in Germany
Prof. Dr. Gerhard Dannecker (Head of Department, University of Heidelberg)
11.45-12.00 Practical problems and answers in the prosecutor's practice
Dr. Kai Sackreuther (Public Prosecutor, Public Prosecutor’s Office of Mannheim)
Experience from Italy
12.00-12.15 Fight against VAT fraud in Italy
Dr. Vincenzo Carbone (Rome Bar Association – Lawyer and Member of the “Anti-Money Laundering” Commission)
12.15-12.30 Practical question about the fight against VAT fraud in Italy
Emanuela Furini (The Large Business Taxpayers Office, LAZIO’Regional Directorates, Italian Revenue Agency – ROMA)
12.30-13.00 Discussion, question
13.00-14.00 Lunch break
(Lotus Therm Spa&Luxury Resort, Strada Victoria 20, Băile Felix 417500, Romania)
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3rd Section |
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Good practice in the fight against VAT fraud in other member states II. |
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Chairman: Prof. Dr. Robert Kert (Vienna University of Economics and Business) |
Experience from Austria
14.00-14.15 Legal framework and praxis of the fight against VAT fraud in Austria
Prof. Dr. Robert Kert (Vienna University of Economics and Business) -?
14.15-14.30 VAT fraud-compliance in Austria
Ass. Prof. Dr. Stefan Schumann (University of Linz)
Experience from Greece
14.30-14.45 Fight against VAT fraud in Greece
Dr. Polyxeni Tsouli (Court of Justice of Thessaloniki)
Experience from Hungary
14:45-15.00 The harmful effect of digitalism on economic processes - the practice of the digital tax avoidance
Dr. Éva Erdős (Associate Professor, Head of the Department of Financial Law, University of Miskolc)
15.00-15.15 Fight against VAT fraud in Hungary
Dr. Judit Jacsó PhD (Associate Professor, Vice Dean, University of Miskolc) – Dr. Udvarhelyi Bence PhD (Scientific Researcher, University of Miskolc)
15.15-16.45 Discussion, question
15.45-16.00 Coffee break
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4th Section |
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Good practice in the fight against VAT fraud in other member states III. |
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Chairman: Prof. Dr. Ákos Farkas (University of Miskolc) |
16.00-16.15 Fight against VAT fraud in the prosecutors’ practice
Dr. Ádám Péceli (Public Prosecutor, Department of Terrorism, Money Laundering and Military Offenses, Office of the Prosecutor General of Hungary) – Dr. Melinda Szabó (Public Prosecutor, Head of Section, Chief Prosecutor’s Office of the Capital)
16.15-16.30 Fight against VAT fraud in the judicial practice
Dr. Horváth Péter Tamás (Court of Appeal of Debrecen)
16.30-16.45 Fight against VAT fraud from the point of view of the tax authory
Tamás Jármai head of department (National Tax and Customs Administration, Customs Directorate of B.-A.-Z. County)
16.45-17.00 VAT fraud and money laundering in the praxis of the hungarian FIU
Dr. András Tóth major (National Tax and Customs Administration, Office against Money Laundering and Terrorist Financing)
17.00-17.15 The role of the auditor and tax advisors in the fight against VAT fraud
Dr. Nóra Rácz, auditor, tax consultant (Leitner Leitner Partner, Budapest)
17.15-17.30 Criminological aspects of VAT fraud
Dr. Erika Váradi-Csema (Associate Professor, University of Miskolc)
17.30-17.45 Tax fraud and cybercrime
Assoc. Prof. Dr. Christian Mihes (University of Oradea Faculty of Law and Jurisprudence)
17.45-18.30 Discussion, questions
19.00 Dinner
(Lotus Therm Spa&Luxury Resort, Strada Victoria 20, Băile Felix 417500, Romania)
31h October (Wednesday)
Venue:
9.00-10.00 Conclusion & Results of the workshop
Prof. Dr. Valentin Mirisan – Assoc. Prof. Chrstian Mihes – Assoc. Prof. Diana Cirmaciu (University of Oradea)
Prof. Dr. Gerhard Dannecker (University of Heidelberg)
Prof. Dr. Robert Kert (University of Vienna)
Prof. Dr. Ákos Farkas (University of Miskolc)
10.00-10.15 Excursion: Fight against VAT fraud in Portugal
Diego Di Giuseppe (Ratio Legis, Universidade Autónoma de Lisboa)
10.00-11.00 Discussing the closing conference (termin plan: 14. Februar 2019)
Prof. Dr. Ákos Farkas (University of Miskolc)
13.00 Alternative program: sightseeing in Oradea