Biography - Liedekerke
Transcription
Biography - Liedekerke
Biography DANIEL GARABEDIAN Partner Liedekerke Wolters Waelbroeck Kirkpatrick boulevard de l’Empereur 3 Keizerslaan 1000 Brussels – Belgium [email protected] T: +32 2 551 14 26/98 • F: +32 2 551 14 04 Daniel Garabedian specialises in counselling and litigation in tax law, primarily for major corporations. He is a member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and a former president of the Belgian branch of IFA. Daniel is a professor at the University of Brussels (ULB), where he teaches tax law and company tax law and is the director of the Master in tax law. He holds a law degree (1982) and a special degree in tax law (1983) from the University of Brussels (ULB), and a Master of Laws (LL.M.) from the University of Michigan (Ann Arbor, USA, 1985. Daniel has been a Partner at Liedekerke Wolters Waelbroeck Kirkpatrick since 1990. PRACTICE AREAS Tax LANGUAGES French, English, Dutch RECENT MATTERS Tax advice to several multinational groups on structuring and financing aspects. Tax advice to a major international retail group for design and implementation of a restructuring into business lines. Tax advice in the context of restructuring the banking sector. Representation of an agro-food group before the Court of Justice of the European Union and the Belgian Court of Cassation in a lawsuit on the deduction of costs paid to foreign companies. Representation of an international energy group in a lawsuit dealing with international taxation. Acting in tax prosecutions and prosecutions on laundering the proceeds of a tax fraud. Assisting a major Belgian bank in tax lawsuits with respect to compliance of the Belgian participation exemption with the EC Dividends Directive. KEY PUBLICATIONS Le régime fiscal des sociétés en Belgique, with John Kirkpatrick, Bruylant, collection des précis de la Faculté de Droit de l’ULB, 3ème édition, 2003. “Cross-Border Dividend Taxation : Testing the Belgian Rules Against the ECJ Case law or Testing the ECJ Case law Against the Belgian Rules”, with Jacques Malherbe, A Vision of Taxes within and outside European Borders, Liber Amicorum Frans Vanistendael, Kluwer Law International, 2008, 397-427. “Examen de jurisprudence (1991-2006) - Les impôts sur les revenus et les sociétés”, 1ère partie, with John Kirkpatrick, R.C.J.B., 2008, 251-337. “Le principe du choix licite de la voie la moins imposée - Un état des lieux”, L'évolution des principes généraux du droit fiscal, actes du colloque du 20ème anniversaire de la Maîtrise en gestion fiscale, Larcier, bibliothèque fiscale de la Solvay Brussels School of Economics and Management, 2009, 57-106. “La nouvelle règle générale anti-abus et l’objectif des dispositions fiscales: portée, arbre de décision, cas pratiques”, T.F.R., 2012, 751-756. RECENT CONFERENCES “La nouvelle règle générale anti-abus et l’objectif des dispositions fiscales : portée, arbre de décision, cas pratiques”, Seminar De Doelstellingen van fiscale bepalingen organized by the University of Leuven (KU Leuven), 1 June 2012. “Droit fiscal des sociétés”, Recyclage de droit fiscal 2011-2012, organized by the University of Brussels (ULB), 19 February 2013. “La nouvelle disposition anti-abus”, Vanham & Vanham Seminar, Les nouveaux pouvoirs du fisc face aux droits des contribuables, 21 March 2013. MARKET RECOGNITION For years, Daniel Garabedian has been ranked as a leading tax lawyer by the authoritative directories such as Chambers and Legal 500. He is the Belgian tax lawyer listed in Euromoney’s Expert Guide ‘The Best of the Best’. He is listed among the ‘Tax Controversy Leaders’ of the International Tax Review. “‘Daniel Garabedian is brilliant’, states one adviser. ‘According to our perception he is one of the top professionals in Belgium.’” - World Tax 2011/2012 “Daniel Garabedian receives praise from all corners. As one source comments, ‘He is a tax genius with a brilliant logical mind.’” - Chambers Europe 2012 Daniel Garabedian's broad practice covers corporate transactions, criminal litigation and asset transfer, alongside client cases brought before the ECJ. – Chambers 2014