General anti-avoidance rules, tax procedures and the courts’ changing case-law at the IATJ’s tax law conference in Canada

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28 September 2018

The President of the Curia of Hungary attended the 9th Assembly and Conference of the International Association of Tax Judges (IATJ). Dr. Péter Darák and the judicial delegation led by him participated in the event in Ottawa, Canada on 27-30 September 2018.

During the conference, the President of the Curia of Hungary, as a member of the IATJ’s Board of Directors, attended a number of Board of Directors meetings as well.

The IATJ conference focused, inter alia, on the following topics: general anti-avoidance rules (GAAR), the OECD’s base erosion and profit shifting (BEPS) project and its multilateral instrument (MLI), stare decisis v. change of case-law, tax procedures in Canada, the courts’ recent case-law on tax fraud in VAT cases and the transparency of court proceedings.

The IATJ’s next conference will be held in Cambridge, while the event’s 2020 edition is planned to take place in Budapest.

Budapest, the 4th of October 2018

Press Secretariat of the Curia of Hungary