Dickson Poon School of Law, Somerset House East Wing, Strand, London WC2R 2LS
Friday 8 September 2023
| Registration 9am-9.20am (Wellington Room) | |
| Introduction 9.20am-9.30am (Moot Court) Dr Stephen Daly (King’s College London) | |
| Morning Session: 9.30am – 10.00am (Moot Court) Francesco Cannas (University of Turin) and Kristof Wauters (KU Leuven/Hasselt University), “Democracy, Separation of Powers and Tax Administration” | |
| Parallel Session 1: 10am-11am (History and Enforcement) | |
| Ante Room | Moot Court |
| Chair: Stefanie Geringer (University of Vienna) Adrian Sawyer (University of Canterbury), “A (proposed) Tax Principles Reporting Act for New Zealand – What may the future hold?” Ann Mumford (King’s College London), “Plague Taxes” | Chair: Stephen Daly (King’s College London) Emer Hunt (University College Dublin), “A case study in arcane but impactful tax administration: Ireland and WHT on patent royalties” Angelika Mohr (University of Würzburg), “Democracy and Tax Administration” |
| Mid-morning break: 11.00am – 11.30am (Wellington Room) | |
| Parallel Session: 2 11.30am – 12.30pm (Rights and Processes) | |
| Ante Room | Moot Court |
| Chair: Ann Mumford (King’s College London) Tamir Shanan (Haim Striks Faculty of Law) and Doron Narotzki (University of Akron), “Voluntary Compliance and Disclosure Programs for Tax Evaders (Tax Amnesties)” Ajay Kymar (University of Bradford), “How tax principles can operate in tax-payers interests’” | Chair: Stephen Daly (King’s College London) Melissa Elechiguerra (King’s College London), “Protection of Taxpayers’ Rights in Europe” Stefanie Geringer (University of Vienna), “Procedural autonomy vs. (tax) principles of EU (VAT) law: Determining the effective room for manoeuvre of national tax authorities” |
| Lunch: 12.30pm – 1.30pm (Wellington Room) | |
| Afternoon Session 1: 1.30pm – 2.00pm Hans Gribnau (Tilburg University) and Diana Van Hout (Tilburg University/ Radboud Universiteit), “Principles of proper administrative behaviour in taxation. Theory and practice in the Netherlands” | |
| Parallel Session 3: 2.00pm-3.00pm (AI and humans) | |
| Ante Room | Moot Court |
| Chair: Marie Lamensch (UC Louvain) Vasiliki Koukoulioti (Queen Mary University of London) and Luisa Scarcella (University of Antwerp/International Chamber of Commerce), “Predictive justice in tax courtrooms” | Chair: Stephen Daly (King’s College London) Sara Closs-Davies (University of Manchester) and Lynda Burkinshaw (University of Sheffield),”;One size fits all’ or ‘computer says no!’: Experiences of UK tax administration” Naphtal Hakizimana (Institute of Development Studies), Giulia Mascagni (IDS), Denis Mukama (IDS), Fabrizio Santoro (IDS), Celeste Scarpini (IDS), “The human factor in tax compliance: Taxpayers’ experiences of interaction with tax officials” |
| Afternoon Break 3.00pm – 3.30pm (Wellington Room) | |
| Parallel Session 4: 3.30pm – 4.30pm (Principles and Theory) | |
| Ante Room | Moot Court |
| Chair: Melissa Elechiguerra (King’s College London) Francesco Dian (University of Pisa), “Sanctioning powers: principle of equality at stake?” Fabio Cocco (University of Pisa), “Tax Compliance and Democracy: between legal certainty, legitimate expectation and equality” | Chair: Stephen Daly (King’s College London) Jane Frecknall Hughes (University of Nottingham/Open University) and Lynda Burkinshaw (University of Sheffield), “Is Tax Law Democratic or Equitable? Some Initial Thoughts” Bernard Schneider (Queen Mary University of London), “Tax Administration and the Rule of Law” |
| Afternoon Session 2: 4.30pm – 5pm (Moot Court) Amy Lawton (University of Edinburgh) and David Massey (Worshipful Company of Tax Advisers), “Shifting sludge: marginalised voices in tax administration” | |
Dr Stephen Daly 