Environment, Social and Governance

Welcome to the 2025 joint tax seminar webpage of the Universities of Ferrara, Budapest "ELTE", Heidelberg and Prague. The two-day event shall be dedicated to the impact of tax policies beyond the collection of revenue 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 to 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
Speakers
Session 1.2 -
EU tax law & policy making
Speakers
LUNCH BREAK
Session 1.3 -
From ESG to social and fiscal sustainability
Speakers
Session 1.4 -
Tax and Transparency.
The duty of disclosure and the duty not to embark on aggressive tax planning operation
Speakers
Day 2 - 29 April 2025
Taxation beyond Finance
Speakers
Session 2.2 -
Nudges and Rules: The limits to a purposive fiscal intervention.
The case of housing.
Tax history and experience in incentivizing and disincentivizing residential buildings.
Speakers
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.
Speakers
Session 2.4 -
Tax incentives and disincentives in DTCs.
How tax treaties transport ethical imperatives across borders.
Speakers
Venue and Logistics
Department of Law - Corso Ercole I D'Este, 37 - Ferrara - Italy