Our international membership welcomes you!
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Welcome to the website of the International Association of Tax Judges (IATJ). Since its inception in 2010, the IATJ has continued to act as a forum for judges to share information, knowledge and an exchange of their views. To this end, the IATJ has held ten general Assemblies with great success and recently concluded our tenth Assembly in Cambridge, England. We look forward to our eleventh Assembly in Budapest, Hungary. Please consult our website for further details regarding the Cambridge Assembly and the upcoming eleventh Assembly in Budapest, Hungary in September 2021.
The Association invites your participation in the IATJ and we are hopeful that you will find the website informative and helpful. For further information on the IATJ, its activities or its operation, you may contact me at the Tax Court of Canada, 200 Kent Street, Ottawa, ON, Canada K1A 0M1 or at iatj.net@gmail.com
Eugene P. Rossiter, Chief Justice, Tax Court of Canada President, IATJ
The IATJ shall promote the exchange of views and experiences on matters submitted to Tax Judges around the world, including information on the organization and functioning of Tax Courts or Tribunals and the rules of law in jurisdictions worldwide. The IATJ shall collect, correlate and circulate to its members information relating to tax treaties, VAT, best practices, procedures and policies on tax justice, reports on significant case law; analyze the judicial systems and tax jurisdictions by country; develop a framework for E-justice and generally act as a forum for judges to share information, knowledge and an exchange of their views.
Australia
Austria
Belgium
Brazil
Canada
China-Hong Kong
Columbia
Denmark
England
Estonia
European Union
Finland
France
Germany
Hungary
India
Indonesia
Israel
Ireland
Italy
Kenya
Republic of Korea
Lithuania
Mauritius
Mexico
Morocco
The Netherlands
Nigeria
Norway
Poland
Singapore
Spain
South Africa
Sweden
Switzerland
Trinidad and Tobago
Turkey
United Kingdom
United States
Article 7 of the IATJ?s by-laws, enacted January 1, 2010 makes provision for the election from amongst its members, the individual Judges which shall constitute its Board of Directors. Each Board member may be appointed to a term of three years or less and may be re-appointed on no more than two additional consecutive occasions to the Board of Directors.
Article 9, as amended, sets the maximum number of Board members at 15 and designates the Executive Board members.
Executive and Board Members 2018-2019
Executive and Board Members 2017-2018
Executive and Board Members 2016-2017
Executive and Board Members 2015-2016
Executive and Board Members 2014-2015
Executive and Board Members 2013-2014
Executive and Board Members 2012-2013
Executive and Board Members 2011 - 2012
Executive and Board Members 2010 - 2011
Associate Chief Justice Eugene P. Rossiter
Vice President Philippe Martin
Judge Bernard Peeters
Judge Friederike Grube
Judge Willem F.G. Wijnen
Judge Manuel Garzón
Supreme Court of Spain
Spain
Brahim Zaim, President
Supreme Court Morocco
Morocco
Dr. Manuel Luciano Hallivis Pelayo
Magistrado de Sala Superior
Tribunal Federal de Justicia Fiscal y Administrativa
Mexico
President
Chief Justice Gerald Rip
3 year term
1st Vice-President
Vice President Philippe Martin
2 year term
2nd Vice-President
Judge Olof Olsson
1 year term
Secretary-General
Associate Chief Justice Eugene Rossiter
2 year term
Treasurer
Judge Wim Wijnen
3 year term
Board of Directors
Judge Friederike Grube
Bundesfinanzhof
Germany
3 year term
Judge Virgilijus Valancius
Supreme Administrative Court of Lithuania
Lithuania
2 year term
CounsellorJoão Francisco Bianco
Administrative Council of Fiscal Appeals
Brazil
3 year term
Judge Dagmara Dominik-Ogińska
Supreme Administrative Court
Poland
2 year term
Judge Kjeld Lund-Andersen
Landsskatteretten Retsformand
Denmark
1 year term
Justice Richard Edmonds
Federal Court of Australia
Australia
1 year term
Justice P.V. Reddi
Authority for Advance Rulings
India
1 year term
Judge Peter Panuthos
U.S. Tax Court
United States of America
2 year term
Judge John Avery-Jones
Upper Tribunal
United Kingdom
1 year term
President
Chief Justice Gerald Rip
1st Vice-President
Judge Olof Olsson
2nd Vice-President Vice President Philippe Martin
Secretary-General
Associate Chief Justice Eugene Rossiter
Judge Juan Carlos Vicchi
National Tax Court
Argentina
Judge John Avery-Jones
Upper Tribunal
United Kingdom
Judge Kjeld Lund-Andersen
Landsskatteretten Retsformand
Denmark
Judge Willem F.G.Wijnen
Court of Appeal of ‘s-Hertogenbosch
The Netherlands
Judge Peter Panuthos
U.S. Tax Court
United States of America
NAME
Article 1 – The subscribers to the present do hereby establish an association named: “International Association of Tax Judges”.
PURPOSE
Article 2 – The purpose of the International Association of Tax Judges is to promote exchanges of views and experience on matters submitted to Tax Judges, the organization and functioning of such Tax Judges and the Rules of Law applicable to a variety of jurisdictions.
Tax Judges shall comprise of Courts, Tribunals or Administrative Bodies, Judges or retired Judges which or who, irrespective of their official title (for instance Court, Tribunal, Justice, Judge, Adjudicator, Advocate-Generals, Tribunal Chair or Member, or the like) are or were nevertheless empowered to adjudicate, in disputes involving direct or indirect tax assessments.
SEAT
Article 3 – The seat of the Association shall be at Amsterdam, The Netherlands. The seat may be transferred by a two-third majority decision of the Association of Tax Judges membership.
MEANS OF ACTION
Article 4 – In order to achieve its purpose, the Association may initiate, promote or undertake studies on the matters defined in Article 2 hereof; it may circulate or contribute to the circulation of information on the organization, functioning and jurisprudence of Tax Judges to members of the Association and, where applicable, to all interested parties; for purposes of mutual information, it shall promote contacts between the members Judges. The Association may publish all documents relating to its activities. It shall be empowered to establish a Documentation Center for its members.
In principle, every second year, or at intervals to be established by administrative organs, it shall organize a Congress to consider matters falling within its terms of reference.
Article 5 – The Association shall comprise the Tax Judges mentioned in Article 2.
There shall be no limit to members from any particular state, jurisdiction, court or tribunal.
In the general assembly, each Tax Judge present shall have one vote unless the Association Board sets a limit to the number of votes the collective Judges of any particular state, jurisdiction, court or tribunal may have.
At congresses or general assemblies, there shall be no limit to delegation size by state, jurisdiction, court or tribunal.
Article 6 – The Association may admit to its congresses observers that are interested in its work.
Article 7 – The general assembly shall be composed of Judges mentioned in Article 5; it shall meet on the occasion of the congresses referred to in Article 4. It shall elect from amongst its members the individual Judges which shall constitute its Board of Directors. Each Board member may be appointed to a term of three years or less and may be re-appointed on no more than two additional consecutive occasions. The individual Judges on the Board remain until the expiration of their term except if he/she resigns or the Secretary General is informed he/she is no longer an active Jurist.
The general assembly nominates a Secretary General, a Treasurer and an Auditor. In case of vacancy of any of these posts, the Board referred to in Article 11 shall provide their replacement until the following congress.
BOARD
Article 8 – The Association shall be administered by the board. The Board shall vote the annual budget. It may take any and all measures required for the functioning of the Association in the interval between general assemblies.
The Board may delegate the day to day management of the Association as it sees fit from time to time.
Article 9 – The Board shall comprise a maximum of 13 members, including:
Article 10 - The President is responsible for the day management of the Association under the authority of the Board. The President is in charge of the Board.
Article 11 – The Board may delegate certain matters to a management committee composed of the President, two Vice-Presidents, the Secretary General and the Treasurer.
Article 12 – Membership into the Association shall be subject to the approval of the Board, which shall submit to the general assembly applications for membership which it has felt unable to approve.
Article 13 – The Board shall meet at least once a year, which meetings may be in person, or by conference call or video conference, and whenever convened by its President or upon the request of one-third of its members.
In case of a tie in the votes, the president’s vote shall prevail.
The quorum of the Board shall be at least one-third of its members.
Minutes of all meetings shall be sent to all members of the Association.
Article 14 – The members of the Board shall receive no remuneration for the performance of their duties.
The expenses incurred by members of the Board who attend meetings shall not be refunded by the Association, with the exception, if necessary, of the personal insurance costs of participants.
Remunerated officials of the Association may be called upon by the President to attend meetings of the general assembly, the Board and the Management Committee, in a consultative capacity.
WORKING LANGUAGES
Article 15 – The working language of the Association shall be English. All documents produced at the Association’s expense shall be prepared in English. Other languages or translations may be utilized at the direction of the Association Board.
RESOURCES OF THE ASSOCIATION
Article 16 – The resources of the Association shall comprise:
Article 17 – The amounts of contributions shall be determined by each general assembly.
Article 18 – All expenses incurred in the preparation, organization and functioning of the congresses of the Association, including the translation, printing and circulation of the reports of its proceedings, shall be borne by the Association.
REVISION OF THE STATUTES – DISSOLUTION OF THE ASSOCIATION
Article 19 – The revision of the by-laws and the dissolution of the Association require a two-thirds majority vote of the general assembly; the general assembly shall decide on the transfer of the Association’s property and funds to a similar institution.
Article 20 – The Association shall be governed by the Laws of the Netherlands.
Subscribed to and enacted by its founding members as of the 1st day of January AD, 2010.
Judge | Location |
---|---|
Dr. Juan Carlos Vicchi |
Argentine Republic |
Chief Justice Gerald J. Rip |
Canada |
Ass. Chief Justice Eugene P. Rossiter |
Canada |
Judge Wim Wignen |
Netherlands |
Martin Philippe |
France |
Judge Peter J. Panuthos |
United States |
Judge John Avery Jones |
U.K. |
Justice Olof Olsson |
Finland |
From time to time, the governing board of directors and its executive will pass resolutions concerning the activities of the IATJ.
RESOLUTION OF THE BOARD OF DIRECTORS OF IATJ OF APRIL 20, 2010
At a meeting of the Board of Directors of the IATJ held by conference call on April 20, 2010;
Upon a motion duly made, seconded and carried, it was duly resolved that the President and the Secretary-General shall have signing authority with respect to the IATJ account established at the TD Canada Trust, Minto Place, 427 Laurier Avenue West, 2nd Floor, Ottawa, Ontario K1R 7Y2, account number 0167-7305531 45, and that both signatures will be required for all transactions.
Certified as a true copy of the Resolution of the Board of Directors of the IATJ this _____ day of May, 2010 by the Secretary-General.
_________________
E.P. Rossiter
RESOLUTION OF THE 1st ASSEMBLY
OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the Statutes adopted by the founding directors of the IATJ, as of January 1, 2010, be and are hereby confirmed by the 1st Assembly of the IATJ.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the directors of the IATJ may hold any and all directors’ meetings as and when they, in their absolute discretion, determine including meetings in person, by video-conference and by telephone conference call.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the 2nd Assembly of the IATJ be held in Paris, France on September 9 and 10, 2011 or September 15 and 16, 2011 or such other date as may be convenient to hold such an Assembly in Paris, France.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the directors of the IATJ take all appropriate action as necessary to establish, and maintain, a website for the IATJ before March 31, 2011.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the directors shall appoint, establish and organize a committee for the 2nd Assembly on or before November 30, 2010.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the directors of the IATJ shall establish a communications committee on or before November 30, 2010.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
BE AND IT IS HEREBY RESOLVED that the directors shall establish a nomination committee for the IATJ on or before November 30, 2010.
Dated at Rome, Italy, this 28th day of August, 2010.
RESOLUTION OF THE 1st ASSEMBLY OF THE IATJ
As the stated aim of the IATJ is to create an international forum for tax judges to exchange views and experiences on tax matters, the IATJ holds its general assembly meetings annually at which it considers matters falling within its terms of reference.
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The IATJ's 6th Annual Assembly was held on September 4 and 5, 2015 in Lucerne, Switzerland.
Below you will find the presentations which were given by a number of the IATJ members:
The IATJ's 5th Annual Assembly was held on October 23 and 24, 2014 in Washington, D.C..
Below you will find the presentations which were given by a number of the IATJ members:
The IATJ's 4th Annual Assembly was held on August 30 and 31, 2013 in Amersterdam, The Netherlands.
Below you will find the Agenda, report on the Assembly and presentations which were given by a number of the IATJ members:
The IATJ 3rd Assembly was held in Munich, Germany on October 18 and 19, 2012 at the Gasteig München GmbH, München.
Below you will find the presentations which were given by a number of the IATJ members:
The 2nd Assembly in Paris on September 9 and 10, 2011 was a tremendous success. To review the agenda and available presentations made at the 1st Congress, please follow the links below:
IATJ 1st ASSEMBLY – AUGUST 27-28, 2010
Westin Excelsior Hotel
Via Vittorio Veneto 25
00187 Rome, Italy
Opening remarks by the IATJ President, the Honourable Chief Justice Rip, Tax Court of Canada
I welcome you all to Rome to celebrate and to participate in the first assembly of the IATJ.
We are here today because of the efforts of people such as Eugene Rossiter, Wim Wijnen, Olof Olsson, Philippe Martin and Mary MacMillan who over the past year have participated in numerous long-distance phone calls to get the IATJ organized, encourage membership and to set up our meetings for today and tomorrow.
We are currently 100 members and 37 of us are registered for this Assembly. We started off around a table last year in Vancouver with hope and have accomplished quite a bit. That we have the numbers in membership and here today is encouraging and augers well for the future of the organization.
During the year we have prepared Statutes of the IATJ which sets out our constitution and the purpose of the Association: “to promote the exchange of views and experience in matters submitted to tax judges, the organization and functioning of such tax judges and the rules of law applicable to the variety of jurisdictions”.
The international influence on tax matters is increasing by leaps and bounds. In Canada, 20 years ago tax judges were not overly concerned with international tax. Sure, we cited some U.K. and Australia cases – that was because the general principles of the tax laws in those countries were similar. But today we, in Canada, hear cases almost monthly that have an international component: in particular, transfer pricing and treaty cases are becoming more prevalent and I’m sure this is occurring in your countries as well.
But not only legal problems may concern us but also how justice is administered must concern us. We look to contributions by our members in how taxpayers of all financial means are treated, how the cost of fighting tax can be reduced and how administration may be improved. The IATJ is a useful tool for such exchanges. One of the issues we may want to discus today is how the IATJ should set up the consultation process.
We should also discuss how we may best inform each other as to what is happening in our domestic tax law, whether by hard copy, newsletter or e-mail, by creating committees or having individuals be responsible in each country.
We see the need for an organization like this where we can discuss common problems with colleagues around the world. And these colleagues include retired judges and members of administrative tribunals as well. Title is of no importance; interest in tax is.
The quality of the compliment of our members will permit us to have, if we wish, an influence beyond our numbers. Our discussions and, hopefully, papers, will have the potential for the IATJ to play a significant and influential international role in the development of tax policy and practice as well as jurisprudence.
In the future the IATJ should also develop to the point where it can provide assistance to developing countries who may wish assistance; advice and direction with respect to the establishment of tax courts and boards. There are tremendous opportunities for the IATJ and I invite all of you to participate and participate actively in the continuing operations of the Association.
This morning, we are going to have a discussion with respect to the Association, the organization, objectives and its purpose, procedural matters, business and delegate’s resolutions including a nominating committee report.
I suggest we proceed from approximately 9:15 a.m. to approximately 10:30 a.m. with a discussion among all members giving a short outline of their tax appeal process so we can understand the differences and similarities amongst us.
I also suggest that delegates from each country give their views with respect to what they want from the Association with respect to its objectives and purposes. Also, please give us your comments with respect to procedural matters. Any suggestions would be greatly appreciated. Once we conclude this discussion we will deal with the business resolutions which will deal with a variety of resolutions to bring the organization into its second full year.
Again, welcome to our First Assembly.
The IATJ's inaugural general assembly was held in Rome, Italy, August 27, 28 and 29, 2010. The congress was a great success as 39 tax judges representing 16 different countries participated. Speakers from countries representative of differing approaches to tax disputes made presentations regarding their respective court systems.
To review the agenda and available presentations made at the 1st Congress, please follow the links below:
The IATJ Board meets periodically during the year, usually by teleconference, in addition to the congresses held annually. Below are summaries of the IATJ's meetings.
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The IATJ produces newsletters to inform its members of its activities, to highlight topics of special interest to tax judges and practitioners, in addition to fostering discussion regarding tax cases of interest. Your interest, support and involvement will ensure the success of this organization for the benefit of all who have an interest in tax. With this in mind, if you have an idea or suggestion for a topic of discussion or wish to submit an article for publication in the newsletter, please contact Associate Chief Justice Eugene P. Rossiter at the Tax Court of Canada, 200 Kent Street, Ottawa, ON, Canada K1A 0M1 or at iatj.net@gmail.com.
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Please read what people are saying about us:
http://www.bnatax.com/blogsdetail.aspx?id=2147485202&blogid=99
http://www.internationaltaxreview.com/Article/2640576/Tax-judges-of-the-world-unite.html
As defined by Article 2 of its by-laws, the IATJ is comprised of Courts, Tribunals or Administrative Bodies, Judges or retired Judges which or whom, irrespective of their official title (for instance Court, Tribunal, Justice, Judge, Adjudicator, Advocate-Generals, Tribunal Chair or Member, or the like) are or were nevertheless empowered to adjudicate, in disputes involving direct or indirect tax assessments.
Below is the list of current members:
If you are interested in becoming a member of the IATJ, please submit the membership registration form below. This form may also be printed and sent by mail, e-mail or fax to:
IATJ
c/o Phyllis Gauthier
Tax Court of Canada
200 Kent Street
Ottawa, Ontario
Canada K1A 0M1
Phone: 613.992.2159
Fax: 613.996.5863
Membership registration and acceptance by the Board of Directors is complete upon confirmation of payment of the membership fee.
Payment Information:
By cheque/money order/Visa/Mastercard
Please print, fill out the form and send it together with your payment by cheque or money order to the order of the International Association of Tax Judges; please submit your Visa/Mastercard number, expiry date and three digit security code directly to Phyllis Gauthier.
Any questions regarding membership or the payment of membership fees should be directed to Ms. Phyllis Gauthier, Tax Court of Canada, 200 Kent Street, ON, Canada K1A 0M1 or at iatj.net@gmail.com
Membership in the IATJ is subject to Board approval. Those memberships which the Board feels it cannot approve will be submitted to the general assembly.
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