Belgian Presidency of the Council of the European Union

Economic globalisation has meant that Member States nowadays require data from other countries in order to impose the correct taxes. This international exchange of fiscal data is hampered by legal restrictions and is based on long-standing structures such as double taxation treaties and bilateral agreements. At the same time, the established case-law and legal theory is not always clear on the degree to which the authorities of the Member States are free to use the data received from other countries internally for imposing taxes, collecting Social Security contributions and filing (potentially criminal) lawsuits.

The EU is therefore faced with the challenge of creating a European framework for this. At this symposium, the existing problems will be presented and potential solutions will be put forward for discussion.

The Colloquium starts at 12:30 PM with a reception for participants and a sandwich lunch.

The colloquium is scheduled to begin at 1:30 PM with the following programme:

• Word of welcome by Secratary of State C. Devlies / Introduction by Prof Dr. Luc De Broe, Katholieke Universiteit Leuven (Belgium) / Commissioner for Taxation and Customs Union, Audit and Anti-Fraud, Mr Algirdas Šemeta

• "International information exchange and mutual assistance in tax matters: legal sources, instruments and principles" by Prof. Dr. Roman Seer, Ruhr Universität Bochum (Germany)

• Recent developments at EU level: new draft Directive on administrative cooperation” by Mrs. Michèle Pérolat, Head of sector "Administrative Cooperation" DG Taxation and Customs Union, EU Commission

• Exchange of information: the dynamics at the OECD by Mr. Pascal Saint-Amans, Head of Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. OECD

• Exchange of information for the recovery of taxes under the Council of Europe/OECD revised multilateral Convention by Mrs. Maria Amparo Grau Ruiz, Universidad Complutense Madrid (Spain)

• Information exchange inside and outside the EU: the Belgian experience by Mr. Jacques Gombeer, Auditor-General, Head International Income Tax, Federal Public Service Finance (Belgium)