Environment, Social and Governance (... and Tax)
Welcome to the 2025 joint tax seminar webpage of the Universities of Ferrara, Budapest "ELTE", Heidelberg and Prague. The two-day event will be dedicated to the impact of tax policies beyond revenue collection for the state and the use of fiscal tools to stimulate sustainable growth and inclusive policies.
Taxes may stimulate behaviours, promote lifestyles, and meet people's necessities regarding housing, family protection, etc. Yet, pursuing these goals has to be consistent with the ability to pay principle and other constitutional constraints on the power to tax as ruled by the domestic constitution and EU law. The seminars shall investigate these limits and illuminate the new way of addressing European taxation.
More info to come.
Day 1 - 28 April 2025
Assessing the Impact of ESG Criteria on the Sources of Law
Session 1.1 -
National tax law & policy making
Suzanne Tourel
Barnabás Hajdu
Lorenzo Perini
Session 1.2 -
EU tax law & policy making
Petra Kerndlová
Jonáš Pilka
Petr Milichovský
Dániel Biró-Markovics
Lorenzo Perini
LUNCH BREAK
Session 1.3 -
From ESG to social and fiscal sustainability
Polina Panova
Sára Svobodová
Julie Králová
Jonáš Pilka
Joshua Sachse
Bence Bodnár
Session 1.4 -
Tax and Transparency.
The duty of disclosure and the duty not to embark on aggressive tax planning operation
Evelin Erdei
Giulia Pinato
Day 2 - 29 April 2025
Taxation beyond Finance
Speakers
Session 2.1 -
A delicate balance: Non-fiscal aims of taxation and the ability to pay principle
Marcell Palásti
Alessandro Casanova
Session 2.2 -
Nudges and Rules: The limits to a purposive fiscal intervention
The case of housing. Tax history and experience in incentivising and disincentivising residential building.
Jan Papajanovský
Gellért Himpelmann
Erika Fantini
LUNCH BREAK
Session 2.3 -
Ways and Means for a fiscal intervention: exemptions, accelerated depreciation, super deductions, non-deductibility, refundable and non-refundable credits, and special tax rates.
Julie Králová
Tobias Steiner
Kevin Herczeg
Francesco Castro
Session 2.4 -
Tax incentives and disincentives in DTCs.
How tax treaties transport ethical imperatives across borders.
Benedek Kocsis
Anna Miotto
Ella Renners
Venue and Logistics
Department of Law - Corso Ercole I D'Este, 37 - Ferrara - Italy
