{"id":9274,"date":"2023-03-09T11:20:10","date_gmt":"2023-03-09T10:20:10","guid":{"rendered":"https:\/\/www.uni.lu\/fr\/events\/do-international-investment-agreements-protect-against-unshell-directive-and-eu-windfall-taxes-on-fossil-fuel-companies\/"},"modified":"2023-03-09T11:20:10","modified_gmt":"2023-03-09T10:20:10","slug":"do-international-investment-agreements-protect-against-unshell-directive-and-eu-windfall-taxes-on-fossil-fuel-companies","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fr\/events\/do-international-investment-agreements-protect-against-unshell-directive-and-eu-windfall-taxes-on-fossil-fuel-companies\/","title":{"rendered":"Do International Investment Agreements Protect Against Unshell Directive and EU Windfall Taxes on Fossil Fuel Companies?"},"content":{"rendered":"<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><p>On the spot event, organised by the Department of Law and the ATOZ Chair for European and International Taxation at the University of Luxembourg.<\/p>\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"the-guest-lecturer\"\n    >\nThe Guest Lecturer<\/h4>\n<p>B\u0142a\u017cej Ku\u017aniacki is an Assistant Professor at the University of Amsterdam (Amsterdam Centre for Tax Law, ACTL, The Netherlands) and a Research Assistant Professor at the Lazarski University (Warsaw, Poland). He is also an Advisor at PwC Global Tax Policy team, Senior Manager at the International Tax Services at PwC Netherlands (Amsterdam office) and attorney-at-law (Warsaw Bar Association). Holding a PhD from the University of Oslo (Norway, since 2017) and a habilitation from the Lazarski University (Poland, since 2023), B\u0142a\u017cej is the author of around 100 publications with national and global coverage, including four monographs. He speaks frequently on international tax law, investment tax related disputes and tax XAI (eXplainable AI) next to his practice in these fields, including expert witness\u2019s opinions.<\/p><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/picture1.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/picture1-300x300.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/picture1-150x150.jpg 150w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/picture1.jpg 380w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 16\/9; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><p><\/p>\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h4>\n<p>\u201cDo International Investment Agreements Protect Against Unshell Directive &#038; EU Windfall Taxes on Fossil Fuel Companies?\u201d is an interdisciplinary lecture which combines knowledge on most recent EU tax law developments with a specific reference to a global investment regime and its enforcement mechanism \u2013 investor-state dispute settlement (ISDS) \u2013 as a powerful protective legal tool countering fiscal misconduct detrimental to foreign investments. Prof. Ku\u017aniacki will provide arguments according to which the two recent tax development in the EU legislation \u2013 (1) Unshell Directive Proposal (USP) and (2) EU Solidarity Contribution (SC, i.e. windfall tax on extra profits of fossil fuel companies) \u2013 trigger serious issues under IIAs and thus may be subject to ISDS, as initiated by foreign investors against individual Member States (MSs) implementing the mentioned EU legislation to their domestic legal orders. In respect of USP, he will be arguing that its implementation: (i) is not well founded in the acquis communautaire, including the CJEU case law and principle of good faith in Articles 26, 27, 31, and 46 Vienna Convention on the Law of Treaties (VCLT) and thus investors may rely on IIAs to claim that MSs violate their legitimate expectations to respect their obligations under tax treaties by applying anti-shell companies\u2019 provisions. The EU Solidarity Contribution, in turn, may compromise protection of investments under IIAs as the current design might entail elements that violate the FET, including the lack of proportionality and the retroactivity.<\/p><p>The lecture will be chaired by Prof. Dr. Katerina Pantazatou, and commented on by Dr. Javier Garc\u00eda Olmedo, Postdoctoral Researcher at the University of Luxembourg.<\/p><p><\/p>\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"registration\"\n    >\nRegistration<\/h2>\n<p><a href=\"https:\/\/www.eventbrite.fr\/e\/international-investment-agreement-and-eu-taxes-on-fossil-fuel-companies-tickets-575949509487?aff=ebdssbdestsearch\" target=\"_self\" title=\"\" rel=\"noopener\">please click here to register<\/a><\/p><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/logo_atoz.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/logo_atoz-300x300.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/logo_atoz-150x150.jpg 150w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/11\/2024\/01\/logo_atoz.jpg 320w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 16\/9; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>On the spot event, organised by the Department of Law and the ATOZ Chair for European and International Taxation at the University of Luxembourg.<\/p>\n","protected":false},"author":0,"featured_media":9275,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"event_start_date":"2023-04-24 18:00:00","event_end_date":"2023-04-24 19:30:00","event_speaker_name":"B\u0142a\u017cej Ku\u017aniacki, Assistant Professor at the University of Amsterdam, Advisor & Senior Manager at the PwC Netherlands","event_speaker_link":"","event_is_online":false,"event_location":"University of Luxembourg\r\nCampus Kirchberg - Weicker Building\r\n room B001 (ground floor) \r\n4, rue Alphonse Weicker, L-2721 Luxembourg","event_street":"","event_location_link":"","event_zip_code":"","event_city":"","event_country":"LU"},"events-topic":[313],"events-type":[],"organisation":[104,101,226],"authorship":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Do International Investment Agreements Protect Against Unshell Directive and EU Windfall Taxes on Fossil Fuel Companies? - Universit\u00e9 du Luxembourg<\/title>\n<meta name=\"description\" content=\"On the spot event, organised by the Department of Law and the ATOZ Chair for European and International Taxation at the 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