First French - Italian Tax Seminar Quirinal Treaty and Beyond

Under the Scientific Supervision of Georges Cavalier and Marco Greggi Universities of Lyon and Ferrara

 

The Universities of Lyon and Ferrara are happy to announce the first Bilateral Research Tax Seminar, to be held in Ferrara from March 24th to March 26th 2022 (subject to Covid19 restrictions).
Pursuant to the Cultural, Social and Political agenda deriving from the Treaty of the Quirinal, the Universities have launched a joint research on (Personal) Income Taxation, involving master tax students of both Lyon and Ferrara and some of the teaching staff.
The goal of the seminar is also to induce Master students to consider a future PhD research and it is essentially build according to a bottom-up approach.
The seminar will be broadcasted online too. PhD candidates doing research on personal income taxation are welcome to attend.
Personal income taxation is perhaps the cornerstone of any developed tax system. It is tasked with several purposes: to apportion the costs of the welfare in a way consistent with the ability to pay, to reduce inequalities, to provide financial means to achieve the goals set by the Constitution and by the legislator. Despite the always increasing role of VAT taxation, Personal Income tax is a very important revenue generator for the state budget: in France, Italy and arguably in most of the OECD countries.
Although income taxation has been investigated at length in case of companies and legal entities (corporate tax, business tax), personal income taxation has not been in the spotlight for some time in comparative tax law.
This project is trying to fill the gap, being the part of a larger one initiated in Summer 2021 with the Consortium of Universities and pursued in Lyon in November 12th 2021 with the University of Osnabruck.
France and Italy have a long tradition in charging (personal) income tax, as both the legal system have traditionally put emphasis on taxation of income. They consider income as the best tax base to be addressed as to enforce the duty of economic solidarity between individuals (citizens or not). Tax base calculation, as a consequence, is a delicate process, where economic, political, social agendas come to convergence. Protection of poor individuals, families, people in need is achieved via a fine tuning of the tax to be paid, that can be mitigated in some cases and increased in others, possibly via surcharges on the high income individuals.
The purpose of the seminar is compare the French and the Italian Personal income taxation focusing on the similarities, on the differences, while trying and figuring out a convergence path of the two legal systems for the years to come moving from the common pattern established in the Quirinal treaty.

 

 

Day 1 - 24 March 2022
Personal Income Taxation: a Matter of Principles

 

10:00 - 10.30 Opening of the Seminar - Welcome address

Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
 

10.30 - 11.00 Personal Income taxation and the Constitutional Principles: the French and Italian perspectives

Andrea Gobbo, LLM Tax Student, University of Ferrara
Jorge Salazar, Tax LLM Student, University of Lyon
Arthur Vieux, Tax LLM Student, University of Lyon

Reflexions sur la constitutionnalisation du droit fiscal en Italie
Gianoncelli S. - Revue européenne et internationale de droit fiscal - 2020/1
 

11.00 - 11.30 Comments and Discussion

Maria Pia Nastri, Professor, Università Suor Orsola Benincasa (TBC)
Sylvie Schmitt, Director of Degree Law and Tax Engineering, University of Toulon (online) and,
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
 

11.30 - 12.00 Guest Speaker (Le Droit Fiscal Italien de Crise)

Sylvie Schmitt, Director, Tax Engineering and Law Diploma, University of Toulon (online)
Le Droit Fiscal Italien de Crise

12.00 - 13.00 Break (Lyon Students attending EY Tax Contest online)

EY Trophée du meilleur jeune fiscaliste
(Alternative Program for the students of Ferrara to be announced)
 

13.00 - 14.30 Lunch Break

14.30 - 15.15 Individuals or Families ? A Fiscal Dilemma (French and Italian Perspectives)

Hugo Di Liberto, Tax LLM Student, University of Lyon
Alessandro Maran, LLM Tax Student, University of Ferrara
Jonathan Puccioni, Tax LLM Student, University of Lyon
 

15.15 - 16.00 Comments and Discussion

Chair Marco Greggi, Professor, University of Ferrara and Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
 

16.00 - 16.30 Break

 

16.30 - 17.30 Keynote speech

Yoseph Edrey, Emeritus, University of Haifa
 

Day 2 - 25 March 2022
Personal Income Taxation: Special Cases

 

10:00 - 10.30 Opening of the Second Day - Summary of the previous session

Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon
 

10.30 - 11.15 Special by Design: small entrepreneurs and independent workers in France and Italy

Emma Breton, Tax LLM Student, University of Lyon
Merve Ergun, PhD Candidate University of Camerino and Izmir
Pierre-Rémi Vaucanson, Tax LLM Student, University of Lyon
 

11.15 - 12.00 Comments and Discussion

Jean-Luc Pierre, Professor Emeritus, University of Lyon and,
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
 

12.00 - 14.00 Lunch Break

14.30 - 15.00 Keynote presentation

Eleonora Addarii, Lecturer, University of Ferrara
 

15.00 - 15.30 Personal capital income taxation : the case for capital gains in France and Italy

Adama Doumbouya, LLM Tax Student, University of Ferrara
Juliette Mathieu-Aboulin, Tax LLM Student, University of Lyon
Thomas Montes, Tax LLM Student, University of Lyon
 

15.30 - 16.00 Comments and Discussion

Marie Masclet de Barbarin, Professor, Aix-Marseille University and,
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
 

16.00 - 16.30 Break


16.30 - 17.00 The Challenges ahead: addressing the rising inequalities in France and Italy

Lôan Crozat, Tax LLM Student, University of Lyon
Charlotte La Rosa-Verdon, LLM Tax Student, University of Ferrara and University of Laval
Guillaume Perol, Tax LLM Student, University of Lyon
 

17.00 - 17.30 Comments and Discussion

Yoseph Edrey, Emeritus, University of Haifa and,
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
 

Day 3 - 26 March 2022
Special Session: Tax and Inequalites

09:30 - 10:00 ELI Award Competition

Paper and Presentations selection together with Massimo Rubechi, Associate Professor, University of Urbino and,
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon.
ELI Award
 

10.00 - 11.00 Round table.

The Challenges Ahead: New Technologies and Tax
Students of Ferrara and Lyon, with:
Pierre Saurel, Visiting Professor, University Suor Orsola Benincasa,
Center Borelli (University of Paris)
Pablo Guedon, Tax PhD Candidate, University of Lyon
Comments by:
Marie Masclet de Barbarin, Professor, Aix-Marseille University
Georges Cavalier, Co-Director Tax LLM Program, University of Lyon and Visiting Professor Universities of Ferrara and Suor Orsola Benincasa
Marco Greggi, Professor, University of Ferrara and Visiting Professor University of Lyon
 

11.00 - 12.00 Social Program

Visit to Ferrara centre