Jean-Philippe Van West
Jean-Philippe Van West completed a Master’s degree in Law from the Vrije Universiteit Brussel (VUB) and obtained an LL.M. in International Taxation at Vienna University of Economics and Business (WU). In 2019 he gained his Ph.D. from the Vienna University of Economics and Business with a doctoral thesis on Article 29(8) OECD Model Convention. Currently he is a professor of tax law at the Vrije Universiteit Brussel and senior counsel at PwC Belgium. His research and work focus the taxation of multinational enterprises in an international and European tax context.Courses:
Limits to Tax Planning in European Tax Law
Tax law contains many anti-abuse provisions. In the European Union these provisions must be in accordance with Community law. Accordingly, further study of abuse concepts in European tax law is useful and desirable. This course will deal with the creation of and the content of the abuse concepts. The starting point of the discussion will be the ECJ’s case law on abuse of Community law in non-tax matters. Thereafter, the focus will be on abuse in direct and indirect taxation in the EU. We shall discuss how the European Court of Justice treats abuse, the differences and similarities between the various abuse concepts and hence to what extent tax jurisdiction shopping is still allowed. In the second part of the lecture we shall discuss the relevant EU directives to curtail international tax avoidance and the various proposals made by the EU Commission in this regard.
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