The Lights of Lyon shine again!

The Lights of Lyon shine again!
Lyon, France

We are glad to announce that the Universities of Lyon (Jean Moulin), Ferrara and Osnabrück will converge in Lyon on March 15 and 16 to celebrate together a seminar on Inheritance taxation.

Arguably the most hatred for of tax in the Old continent, inheritance tax is in many respect considered a full fledged wealth tax and effective equalizer. Long forgotten by the mainstream literature, which concentrated the attention on income and consumption as appropriate taxable bases , inheritance is gettin now traction as to reinstate fairness and equality in the several economic system.

Is it so ? Does taxing inheritance rise issues of double taxation ? are there EU law constraints to be taken into account?

Join us on this occasion, but as permission to the covenor before: Professor Georges Cavalier, to whom we are grateful for the hospitality and the scientific inception of the event.

This page shall be updated as the event is getting closer and closer. Do not forget to visit us regularly!

Venue: University of Lyon, 15 quai Claude Bernard, 69007 Lyon France Room P33 on Friday 15 March, and amphi Huvelin on Saturday 16 March morning).

Day 1 - Friday

15 march 2024 - (09:00 - 17:00)

Venue: University of Lyon, 15 quai Claude Bernard, 69007 Lyon - Room: -> Caillemer

Kick off of the Event on March 15th 2024

Topic no 1 : Inheritance and Gift Taxation: the Connection with the Ability to Pay Principle

Constance Duchanoy
Marion Soler
Carla Blay
Alessandro Casanova

Valentina Passadore (tutor)
Prof. Dr. Steffen Lampert

Topic no 2 : How Germany, Italy and France deal with tax Exemptions (private homes, companies, allowances, ...)?
Léa Benkahla
Camille Ortiz
Maelle Rivera
Amélie Maerten
Louis Aube
Vera Wenker
Matteo Miozzi
Simone Minotti
Alessandro Casanova
Francesco Castro (tutor)
Prof. Dr. Steffen Lampert

Topic no 3 : Inheritance and Gift Taxation: Criteria and Connecting Factors to be used to allocate the Power to Tax:
Germany, France, and Italy
Arthur, Edwyn
Hugo Preuilh
Ophelie Trichard
Etienne - Xavier Chaffron
Jami Meghraoui
Arthur Perret
Edwyn Aillet
Anja Kempker
Edward Spiteri
francesco.castro (tutor)
Prof. Dr. Steffen Lampert

Day 2 - Saturday

16 march 2024 - (09.00 - 12.00)

Venue: University of Lyon, 15 quai Claude Bernard, 69007 Lyon - Room: ->amphi Huvelin

Topic no 4 : The OECD Model Convention on Inheritance and Gift Tax and the French- Italian-German: The Relevant Case Law
Bastien Moras
François Tabar
Samuel Mikaelian
Alberic Roquebert
Simon Frola
Ilias Kaabeche
Dr. Salomé Zanna
Anja Kempker
Anna Ghedin
Alessandro Gurian
Valentina Passadore (tutor)
Prof. Dr. Steffen Lampert

Topic no 5 : Inheritance and Gift Taxation: The Elimination of Double Taxation in Domestic Law through a Hierarchy of the States Power to Tax - an Overview in Germany, France, and Italy
Youcef Aissaoui
Emilie Meunier1
Victor Droin-Roussel
Adam Rondeau
Hippolyte Ndiaye
Louis Fernier
Adama Doumbouya
Francesco Castro (tutor)

More slides available now!!!