Colloque : "European R&D tax incentives - contribution to the emergence of a tax concept"

FRIDAY, DECEMBER 6, 2019

Introduction

11:00 | Opening and welcoming speech
Mathilde Philip-Gay, Dean’s Representative, University of Lyon

11:10 | Context and Draft Statements Presentation
Georges Cavalier, Associate Professor HDR, University of Lyon, Scientific
Director of the ELI Research Project

11:30 | Feedback from a Member of the ELI Advisory Committee
Jean-Luc Pierre, professor, University of Lyon

11:40 | The German Approach as to the Relevance of R&D Tax Incentives
Steffen Lampert, Professor, University of Osnabrück, ELI National Correspondent
 

Part I | The Emergence of a R&D Concept in Comparative and European Tax Laws

Morning
Chair: Bertrand du Marais, State Counsellor, French Council of State, TBC

A - Basic Research or Commercial Purposes ?
ELI Statement on R&D Tax Incentives No 1

12:00 | Should a Commercial Objective be Included in the (Tax) Concept?
Georges Cavalier

12:20 | Discussion
Hrvoje Arbutina, Professor, University of Zagreb, ELI National Correspondent
Medhy Ben Brahim, Partner, Zurich, Member of the ELI Project Team

12:45 | Lunch
Marguerite Restaurant (Les Restaurants et Brasseries de Lyon Bocuse)
57 avenue des frères Lumière, 69008 Lyon

Afternoon (First Part)
Chair: Alexandre Maitrot de la Motte, professor, University Paris-Est Créteil

B - The Novelty Requirement
14:30 | How Should the Novelty Requirement be Interpreted?
Georg Brameshuber, PhD Candidate, University of Vienna

14:50 | Discussion
Felipe Alonso Murillo, Professor, University of Valladolid, ELI National Correspondent
Remi Barneoud, Partner, Deloitte (Lyon)

C - Scope
15:20 | To What Extent Should Research in Services, Social Sciences, Humanities or Arts be Included into the Concept?
Alberto Franco, Professor, University of Turin

15:40 | What about the Digital Economy Business Model and Design?
Pablo Guédon, PhD Candidate, University of Lyon, Member of the ELI Project Team

16:00 | Discussion
Emer Hunt, Professor, University College Dublin, ELI National Correspondent
Maryline Rosa, Assistant Director, R&D Tax Incentives Department, French Ministry of Research, Paris
Nicole Levy, Professor, CNAM, Ministry expert, Paris
Claudio Sachetto, Professor, University of Turin, ELI Advisory Committee Member - TBC

16:30 | Coffee Break

Part II | Application : R&D Expenditure in Comparative and European Tax Laws

Afternoon (Second Part)
Chair: Lukasz Stankiewicz, Professor, University of Limoges, Member of the ELI Project Team

A - Capital Expenditure
ELI Statement on R&D Tax Incentives No 1 bis

17:00 | Clarification of the Tax Treatment of Tangible Movables and Immovables
Athena Moraiti, Dr Jur, Lawyer, Legal Advisor of the Ministry of Finance, General Secretariat of Public Property, ELI National Correspondent

17:15 | Discussion
Evgenia Papadopoulou, Appeal Judge and Head of the Administrative Court of Thessaloniki, ELI National Correspondent
Thierry Obrist, Professor, University of Neuchâtel, ELI National Correspondent - TBC
Brent Springael, Partner, Bird & Bird, Brussels, ELI National Correspondent

19:30 | Gala Dinner & ELI Fundraising and Membership Event
Pascal Pichonnaz, Professor, University of Fribourg (Switzerland), Vice-president of ELI, Chair of the Membership Committee

Venue (16 quai Claude Bernard, 69007 Lyon)
Hermès Boat tour with diner and beautiful views of Lyon Festival of lights
from Rhône et Saône rivers
 

SATURDAY, DECEMBER 7, 2019

Chair: Emmanuel de Crouy-Chanel, Professor, University of Picardie
B - Staff Costs
ELI Statement on R&D Tax Incentives Statement No 2

9:30 | Personnel Expenses: Which Staff, Which Expenses?
Ziemowit Kukulski, Professor, University of Łódz, ELI National Correspondent
Małgorzata Sek, Doctor, University of Łódz, ELI National Correspondent

9:50 | Discussion
Karlis Ketners, Professor, BA School of Business, Director of Budget Policy, Latvia, ELI National Correspondent
Csilla Heinemann, Judge, Supreme Court, Tax Chamber, Budapest, Member of the ELI Advisory Committee
Maryline Rosa
Nicole Levy

C - Other Current Expenditures
ELI Statement on R&D Tax Incentives Statements Nos 3 to 6

10:10 | Standardisation Expenses, Patent-Related Expenses, and Other Current Expenditures?
Georges Cavalier

10:20 | Discussion with the Participants

10:30 | Coffee Break

D - Subcontracting
ELI Statement on R&D Tax Incentives Statement No 7

11:00 | Who Can Claim the Expense?
Brent Springael

11:20 | Discussion
Tomi Viitala, Professor, Aalto University (Finland), ELI National Correspondent
Remi Barneoud, Partner, Deloitte, Lyon
Maryline Rosa
Nicole Levy

11:40 | Future Timeline and General Discussion
Alain Lamassoure, Member, European Parliament, Strasbourg