International and European Tax Law Moot Court
2.1. A permanent office (“PO”) is established in Leuven, Belgium. The PO is responsible for the administrative organization of the competition. Unless otherwise stated in these rules, all communication with the order will be made by e-mail to the following address: tax.mootcourt@kuleuven.be. All questions concerning the competition should be directed to the OP. If the questions relate to the interpretation or application of the Rules, the PO shall refer them to the arbitrator, who shall deal with them in accordance with Articles 3.4 and 3.5. the rules of procedure. The experience with the tax shell court has been invaluable to me. The process of writing a brief gave us the opportunity to apply the knowledge we already have while learning to explore specific tax doctrines in a practical way. The experience of practicing and advocating in a formal setting was a fun way to improve everyday skills like speaking with good diction, persuasion and confidence.
For me, however, teamwork was the most important aspect of participating in this mock trial. Working with my team members and my coach taught me to see things from different angels, apply patience and listening, and combine each other`s strengths to achieve the best result. I am very grateful that we had the opportunity to participate. – Heleen Klep This international and European tax sham pleading is a unique learning experience. Participants receive feedback on their briefs from world-renowned tax professors, judges and lawyers. You will work with the judges of the highest courts during oral arguments. For one week, they will participate in an intensive exchange of knowledge, experiences and a variety of human contacts in the sacred environment of an international academic community. Is this program right for you? There`s only one way to find out: take the plunge and join the club. “Eloquence, smooth and sharp, is like an oil-soaked razor” The main objective is to enable tax students from around the world to sharpen their oral presentation and written reasoning skills in a competitive international environment.
7.2. All participating universities must pay the pleading costs. If a university is informed by the FA that it must pay its outstanding debts to the organization or third parties arising from its participation in a previous edition of the competition and does not pay these amounts in full or does not give the PO a valid reason to do so, the arbitrator may exclude that university from participation. 12.3. For the proper conduct of the Contest, Team Members must use the Team Badges (including their team alphabet) at all Contest events and in particular when pleadings before the judges. 8.1. The selection procedure shall comprise (i) the automatic selection procedure and (ii) the final competition. For registration, each university uses the Framework Agreement Form (www.law.kuleuven.be/taxmootcourt/registration) published on the competition website. 16.2. In the first and second qualifying rounds, there will be two places for teams to compete (see also Rule 19.17).
For each plea hearing, each court consists of a chamber of three judges. In composing the benches in the first and second qualifying rounds, care should be taken to ensure that, as far as possible, the Bank includes only one judge per nationality and one IBFD member. Academic advisors, team coaches and others directly associated with a team cannot serve as judges. The composition of the formation for the final round shall take care to select, as far as possible, judges who are active or retired members of the judiciary and who are of another nationality. The international and European tax moot court is a mock hearing before a tax court. The competition consists of a written phase and an oral phase. Students first submit their briefs with their basic arguments for plaintiffs and defendants regarding an international and European tax law issue. The best briefs qualify and are invited to present their arguments at the hearing. “This moot court is the best experiential learning opportunity that AVC Law offers tax-interested students,” said Collins. “While we are the best school to learn about taxes, given our star-studded faculty, Virginia Tax Review, and our extensive alumni network in the tax world, there are few ways to create real tax revenue and apply what we learn in doctrinal tax brackets to facts.” After the international semifinal, the final two teams had 24 hours to file a new brief on an issue involving the same legal issue but new facts, and then another 24 hours to prepare for the final round of the hearing. In previous rounds, judged by tax experts and tax experts, Collins and Shaw defended the government`s position and Blauch and Mauch argued in favour of the taxpayer position.
In the final round, Collins and Mauch argued on behalf of the entire AVC team and answered questions from the European appeal judges. The international and European tax moot court competition, organised by the Institute of Tax Law of KU Leuven and the IBFD in collaboration with Deloitte, is a direct response to this challenge of globalisation. Our main goal is to enable tax students from all over the world to sharpen their oral presentation and written reasoning skills in a competitive international environment. Our goal is to integrate this competition as an integral part of all major international tax programs, so that participants receive academic recognition for their achievements at their home universities. We invite you to join the club of “speakers” who want to transform advocacy and argumentation in international and European tax matters into an eloquent art of skillful speech. There are many prestigious moot court competitions in many areas of law, but there is only one international tax moot court competition.
