Tuesday, 07 July 2020
9:00 | Introduction
9:05 | VAT – A Year in Review
This session will provide an overview of the most significant VAT updates in both the local and EU context that took place over the past year. We will also outline what changes and developments VAT practitioners can expect over the coming 12 months.
10:00 | 2020 EU VAT Reform – Quick Fixes
The session will delve into the changes that came into effect as from 1st January 2020 as a result of the transposition of the so-called ‘Quick Fixes’ into domestic law. During the session the following matters will be discussed:
- The VAT treatment of Intra-Community Supplies and the conditions that need to be met for the said Intra-Community Supplies to qualify as exempt from VAT;
- Presumption of proof of transport
- The simplifying conditions introduced as from 1stJanuary 2020 relating to chain transactions;
- The harmonised rules introduced as from 1stJanuary 2020 with respect to call-off stock procedure.
11:00 | Break
11:10 | The VAT E-Commerce Package
The VAT e-commerce package is intended to facilitate cross-border trade, combat VAT fraud and ensure fair competition for EU businesses. It’s gradual implementation was divided into two main phases, the first phase implemented on 1 January 2019 and the second phase to be implemented on 1 January 2021.
During this session we shall review the new/amended rules brought about by the adoption of the E-Commerce package over the two phases including:
- MOSS improvements
- New rules regulating supplies of goods facilitated by electronic interfaces
- Shift from MOSS to OSS covering (B2C supplies of services other than TBE services, EU distance sales, domestic supplies of goods facilitated by electronic interfaces and Distance sales of goods imported from outside EU less than EUR 150)
12:10 | End of First Session
Tuesday, 14 July 2020
9:00 | Introduction
09:05 | Chartering in Med in 2020: Stormy Seas Expected
Dr Anthony Galea
In 2020 we have experienced significant changes in the interpretation and application of EU rules by various EU member states applicable to yacht charters. In addition any advisor should be aware of additional operating requirements imposed by some EU states. We aim will tackle these matters in this year’s paper.
09:45 | The Concept of Establishment and Fixed Establishment in VAT
Dr Ramona Azzopardi
This session will explore the notion of fixed establishment in the context of EU VAT Law. It will particularly focus on the definition of what constitutes a fixed establishment, as introduced and evolved by case law of the Court of Justice of the European Union and later through the VAT Implementation Regulations, as well as the VAT treatment of the fixed establishment in relation to the receipt and provision of supplies of goods and services.
10:30 | Break
10:40 | VAT and Digital Platforms
This session will provide an overview of the issues arising in determining the VAT treatment of the activities of digital platforms that facilitate the supply of services in both a B2C and B2B context, also in light of recent EU developments in the field of VAT.
11:25 | Recent Case Law in the Area of VAT
Dr Robert Attard
In the absence of landmark local VAT judgments the seminar will discuss recent local judicial trends and judgments of the ECtHR and CJEU that are expected to leave an impact on the local scene.
12:10 | End of Second Session
Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.
Saviour Bezzina is the manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.
Louise Grima is an assistant manager at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked in direct and indirect tax compliance and on local and foreign advisory projects. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance and has successfully completed the Advanced Diploma in International Taxation with an overall distinction.
Dr Anthony Galea joined Vistra Group to set up the Marine & Aviation practice in December 2015, after over 12 years of experience building and leading a similar practice in Malta. The office focuses on the superyacht and business aviation sectors, as well as the general aviation and shipping industries. Anthony began his career as a trainee with Hugh Peralta & Associates in 2001, and went on to continue his training with the newly formed DF Advocates in 2003. Anthony worked mainly in the civil and corporate department, also involving himself in the litigation practice. Anthony set-up the Transport law Department within DF Advocates and was later appointed as the partner responsible for said practice. Anthony was also appointed as Managing Director of the firm’s sister company DF Marine, a company specialising in providing services to superyacht owners.
Anthony holds a LL.D from the University of Malta awarded in 2003 and was admitted to the Bar of Malta in 2004. His native language is Maltese and English, and speaks fluent Italian.
Christos Charalampidis is a certified Attorney-at-Law and a member of the Athens Bar Association. He holds an L.L.B. in Laws from the National and Kapodistrian University of Athens, a Diplomat Degree in Greek Tax Law from the Athens University of Economics and Business, and a L.L.M in European and International Tax Law – Specialization in VAT and Indirect Taxes, from Lund University.
After working as a Legal Advisor in various Legal Practices and Business and Accounting Firms in Athens, Christos joined the Indirect Tax Department of Deloitte Malta in 2018, where he is tasked with providing indirect tax advisory and compliance services.
Dr Ramona Azzopardi graduated Doctor of Laws LL.D. in 2007 and Master of Arts in Financial Services in 2009. Dr Azzopardi was awarded a Diploma in Taxation from the Malta Institute of Taxation in 2008. Admitted to the bar in 2008, she joined Fenech and Fenech Advocates as an associate within the Tax Department. Her main area of practice is tax and other related matters including corporate tax, indirect tax, personal tax and international tax planning. Since 2007 she has been advising high profile international clients. Dr Ramona Azzopardi is a member of the Chamber of Advocates, the Institute of Financial Services Practitioners and the Malta Institute of Taxation. In 2014 Dr Azzopardi joined WH Partners where she head the tax practice.
Dr Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Robert’s most recent tax publication is Principles of Maltese Income Tax Law 2013. Robert’s books have anticipated important changes to our tax policy system. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read’ describing Robert as ‘an expert in his field, … without doubt one of Malta’s finest scholars on tax law’. Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance … Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta’s leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).
Day 1: 07/07/2020
Day 2: 14/07/2020
Start time: 09:00 CEST
End time: 12:10 CEST
Venue: Online Live Conference
Phone: +356 27555560 / +356 77555560