Colloque : "European R&D tax incentives - contribution to the emergence of a tax concept"
Publié le 7 novembre 2019–Mis à jour le 8 juin 2020
Under the scientific direction of Georges Cavalier, Associate Professor, University Jean Moulin Lyon 3. This event benefits from financial grants from the the European Law Institute and Région Auvergne-Rhône-Alpes.
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