16AT

Time

Subject

Speaker

FIRST DAY – 11 July 2006

09.00-10.30

Tax Administration and legal background

9.00-10.15

Introduction, Legal framework – Tax Administration structure

10.15-10.30

Questions and answers

10.30-10.45

Coffee break

10.45-13.00

Direct Taxation

10.45-11.30

Direct Taxation – Corporate taxes – "Corporate" Directives (P-S, I&R, Mergers, Capital Duty)

11.30-12.15

Direct Taxation - Code of Conduct for Business taxation

12.15-12.45

Direct Taxation – Savings Tax

12.45-13.00

Questions and answers

13.00-14.30

Lunch break 

14.30-18.00

Indirect Taxation

14.30-15.45

Indirect taxation – VAT -Turnover tax / VAT

15.45-16.00

Questions and answers

16.00-16.15

Coffee break

16.15-17.45

Indirect taxation – VAT (continued) – Refund, Individual tax exemption

17.45-18.00

Questions and answers

SECOND DAY 12 July 2006

09.00-13.00

Indirect Taxation (continued)

9.00-10.00

Indirect taxation – Excise duties – General structure, Legal framework, movement 

10.00-11.00

Indirect taxation – Excise duties - Structure

- General Framework

- Alcoholic products & - Tobacco products    

11.00-11.15

Coffee break

11.15-12.45

Indirect taxation – Excise duties – Structure

- Energy products

- Vehicles

- Other products 

12.45-13.00

Questions and answers

13.00-14.30

Lunch break

14.30-15.30

Prevention of tax evasion and avoidance / Mutual assistance

- VAT                      

- excise duties         

- direct taxation       

- recovery of duties

15.30-15.45

Questions and answers

15.45-16.00

Coffee break

16.00-17.45

Prevention of tax evasion and avoidance / computerisation

- VIES     

- EMCS 

17.45-18.00

Questions and answers