6th European Summer Academy “Financial Control of EU Funds“

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6th European Summer Academy “Financial Control of EU Funds“

6 th EUROPEAN SUMMER ACADEMY

FINANCIAL CONTROL OF EU FUNDS

24 th – 28 th June 2013

Berlin, Germany

Brochure


6 th European Summer Academy

Financial Control of EU Funds

offers you the unique opportunity to learn and exercise in detail all important topics related to financial control of EU Funds. This five-day event provides you compact

information and different perspectives on relevant areas related to the financial control requirements of the present programming period. Moreover, it offers you the

chance to familiarise yourself with the financial control requirements in the new programming period such as first level control, key compliance areas, verifications´

checks, audit approach, audit sampling as well as closure of current operational programmes. Furthermore, it addresses topics such as eligibility of expenditures,

application of Art. 55 on revenue generating projects, use of simplified cost options and financial control aspects when setting-up a financial engineering instrument.

The European Summer Academy Financial Control of EU Funds 2013 emphasizes not only the financial control activities undertaken by management bodies, but

also the control activities undertaken by the European Court of Auditors.

During the workshops, you will have a possibility to work in small groups on practical cases and exercises. The workshop facilitator will be available to answer your

individual questions and will give you guidance and suggestions in case of any uncertainties.

Based on your successful participation at the European Summer Academy and the positive results of your daily knowledge checks after every working

module, you will be awarded a unique diploma of the European Academy for Taxes, Economics & Law.

Who is this European Summer Academy for?

This 6th European Summer Academy “Financial Control of EU Funds“ is a perfect professional training for public officials such as Directors, Heads of Departments

and Units, Programme Managers, Controllers, Auditors, Counselors, Advisors, Experts and other members of staff working in:

• Managing Authorities

• Intermediate Bodies

• Certifying Authorities

• Audit Authorities

• Supreme Audit Institutions and Regional Audit Institutions

• Beneficiaries (e.g. national, regional, local government administrations, agencies, universities, associations and organisations as well as private beneficiaries)

• Consulting Companies, Advisory and Audit Services

and other institutions and stakeholders dealing with management and control of EU Funds


Training Modules

DAY 1 DAY 2 DAY 3

DAY 4 DAY 5

Module 1

Management and Control

Structure in the 2014-2020

Programming Period

Improving First Level

Control Activities

Key Compliance Areas

Workshop:

Issues Arising from

First Level Control

Knowledge Check

Get-Together

Reception

Module 2

Upgrading Financial Control

Activities of the Certifying

Authority

Investigating Irregularities

and Fraud

Enhancing Art.13

Verification Checks

Workshop:

Irregularities and

Fraud

Knowledge Check Knowledge Check Knowledge Check

Sightseeing Berlin

Module 3

Eligibility of Expenditures

in the Present and Next

Programming Period

Application of Art. 55

and Revenue Generating

Projects in Practice

Closure of the Present

Programming Period

Workshop:

Eligibility of

Expenditures

Module 4

Building an

Audit Approach

Audit Sampling

E-Cohesion and

Introducing an Electronic

Audit Trail

Workshop:

Issues Arising from

Auditing

Module 5

Main Findings of the European

Court of Auditors from Auditing

the Cohesion Expenditures in

2012

Financial Control Aspects

when Setting-Up Financial

Engineering Instruments

Achieving Results with

Simplified Costs via Joint

Action Plans

Award of Diploma of the

European Academy for Taxes,

Economics & Law

End of the European

Summer Academy

„Financial Control of

EU Funds 2013“


Strong financial management of EU Funds is crucial!

Strong financial management of EU Funds is crucial to ensure that all European funding resources are spent properly and efficiently. Building assurance of proper use

of public money is an area of shared management between the Commission and the Member States. In the Member States, all bodies responsible for implementation

of structural measures need to ensure that the management and control systems work efficiently and the European resources are spent correctly.

Due to increased European audit requirements, national authorities have to meet the challenges of stronger financial controls and to carry out the respective audits.

The irregularities discovered by the European Commission or by the European Court of Auditors can have serious consequences including repayments and therefore

must be avoided.

Your Benefits

• Familiarise yourself with EU legislation relevant to financial control of EU Funds and the requirements for involved authorities

• Get ready for the next programming period – Become acquainted with the changes in management and control of EU Funds 2014-2020 and how to cope with them

• Increase the efficiency of your work by implementing the newest methods, trends and analyses in financial control of EU Funds

• Enhance your financial control skills by participation in practical workshops

• Improve your financial control know-how and thus strengthen your expertise in this field

• Acquire confidence in your financial control and audit performance

• Work on case studies and get plenty of practical advice for your day-to-day work

• Discuss your financial control challenges and experiences with our qualified speakers

• Network with colleagues from all across Europe and exchange your know-how

• Measure your knowledge in a special knowledge check and receive a unique diploma

“A full week of interesting lectures and shared experiences.”

Lauren Van Damme, Staff Public Procurement, Ministry of Environment, Nature & Energy, Flemish Government, Belgium


Programme Day 1, 24 th June 2013

Module 1

8.30-9.00

Registration and Hand-Out of Training Material

9.00-9.30

Welcome Note and Round of Introductions

9.30-10.30

Management and Control Structure in the 2014-2020

Programming Period

• Global structure of Management and Control Systems

• Role and tasks of Managing Authorities

• Role and tasks of Certifying Authorities

• Role and tasks of Audit Authorities

• Role and tasks of designated bodies

• Assessment of burden in the Management and Control System

Peter van der Woude, Manager, Certifying Authority, Ministry of

Economics, Agriculture and Innovation, the Netherlands

10.30-11.00

Coffee Break and Networking Opportunity

11.00-12.00

Improving First Level Control Activities

• Levels of control – significance of first level control

• Making first level controls fit for purpose

• Optimising the use of checklists and risk assessment

• Conducting efficient on-the-spot checks

• Maintaining a reliable audit trail

• First Level Control in the 2014-2020 programming period

Amarjit S. Narain, First Level Controller Approbation Officer and

Member of ERDF Managing Authority for England, Department

for Communities and Local Government, United Kingdom

12.00-13.00

Key Compliance Areas

• State aid

• EC Procurement Directive

• Double funding

• Sustainability of operations

• Environmental impact and equality

• Publicity

Amarjit S. Narain, First Level Controller Approbation Officer and

Member of ERDF Managing Authority for England, Department

for Communities and Local Government, United Kingdom

13.00-14.00

Lunch Break and Networking Opportunity

Workshop

14.00-16.00

Practical Workshop on Issues Arising from

First Level Control

Part 1: Introduction to practical exercises

Case studies on verifying compliance with:

• Procurement rules

• Indirect costs calculating methodology

• Applicable salary costs rules

Part 2: Work in Groups

Part 3: Presentation of Results

Amarjit S. Narain, First Level Controller Approbation

Officer and Member of ERDF Managing Authority for

England, Department for Communities and Local

Government, United Kingdom

Coffee Break and Questions, Answers & Discussion are included

in this Workshop Session.

16.00-16.45

Knowledge Check

Evening

Get-Together Reception


Programme Day 2, 25 th June 2013

Module 2 Workshop

9.00-10.00

Upgrading Financial Control Activities of the

Certifying Authority

• Relationship with the Managing Authority

• Advisor or pre-auditor

• Dynamic control vs. control of payment application

• Complementarities with Audit Authorities´ activities

• Do on-the-spot controls add value to Certifying Authorities´ performance?

• New tasks in the new programming period 2014-2020?

Peter van der Woude, Manager, Certifying Authority, Ministry of

Economics, Agriculture and Innovation, the Netherlands

10.00-10.30

Coffee Break and Networking Opportunity

10.30-11.30

Investigating Irregularities and Fraud

• Why do high error rates occur?

• Understanding and managing risks

• Differentiating fraud from irregularities

• Identifying possible fraud

• Applying lessons learnt

Amarjit S. Narain, First Level Controller Approbation Officer and

Member of ERDF Managing Authority for England, Department

for Communities and Local Government, United Kingdom

11.30-12.30

Enhancing Art.13 Verification Checks

• Issues arising from desk based and on-the-spot checks

• Improving the quality of expenditure verification and record keeping

• Improving the quality of Art. 13 verification – standardising the process

• Learning from and linking with other audit activities

• Focusing on areas where most irregularities arise

Amarjit S. Narain, First Level Controller Approbation Officer and

Member of ERDF Managing Authority for England, Department

for Communities and Local Government, United Kingdom

12.30-13.30

Lunch Break and Networking Opportunity

13.30-15.30

Practical Workshop on Issues Arising from

Auditing

Part 1: Introduction to practical exercises

Internal fraud case studies:

• Indicators

• Preventive measures

• Effective deterrence

Part 2: Work in Groups

Part 3: Presentation of Results

Amarjit S. Narain, First Level Controller Approbation

Officer and Member of ERDF Managing Authority for

England, Department for Communities and Local

Government, United Kingdom

Coffee Break and Questions, Answers & Discussion are included

in this Workshop Session

15.30-16.15

Knowledge Check

Evening

Sightseeing Berlin

“Very interesting Summer Academy covering the broad range of topics within EU Funds, in the fascinating city of Berlin”

Martijn van den Berg, Auditor, Ministry of Economic Affairs, Agriculture and Innovation, the Netherlands


Programme Day 3, 26 th June 2013

Module 3 Workshop

9.00-10.00

Eligibility of Expenditures in the Present and

Next Programming Period

• Requirements and issues for 2014-2020

• Eligibility rules and criteria

• Preparing the national rules for eligibility of expenditures

• Lessons learnt from 2007-2013: Problematic areas and some practical

cases

Garry White, Senior Policy Advisor, Department for Communities

and Local Government, United Kingdom

10.00-10.30

Coffee Break and Networking Opportunity

10.30-11.30

Application of Art. 55 and Revenue Generating

Projects in Practice

• Recap - Provisions of Art. 55

• Examination of changes to the regulation and COCOF guidance

• Interpretation and application

• Practical case study examples

• Issues identified

• Revenue generating projects in the next programming period 2014-2020

Andrew Luff, Structural Funds Expert Adviser, United Kingdom

11.30-12.30

Closure of the Present Programming Period

• Closure – why it is not all about what you do at the end

• How closure starts from the very beginning of the programme

• The importance of close collaboration between the Managing, Certifying

and Audit Authority

• The essential elements of a successful closure pack

• Post closure – how to minimise liability and reduce risk

Barry North, Compliance Team Lead, ERDF and NDC Closure

Division, Finance Directorate, Department of Communities and

Local Government, United Kingdom

12.30-13.30

Lunch Break and Networking Opportunity

13.30-15.30

Practical Workshop on Eligibility of Expenditures

Part 1: Introduction to practical exercises

• Eligible and ineligible expenditures

• Eligible final beneficiaries

• Do´s and Don´ts

• Problematic areas and cases

Part 2: Work in Groups

Part 3: Presentation of Results

Garry White, Senior Policy Advisor, Department for

Communities and Local Government, United Kingdom

Coffee Break and Questions, Answers & Discussion are included

in this Workshop Session

15.30-16.15

Knowledge Check

“It was very important and successful, useful for my job.”

Plamen Bonev, Coordination of Programmes and Projects Ministry of Transport, Information Technology and Communications, Bulgaria


Programme Day 4, 27 th June 2013

Module 4 Workshop

9.00-10.00

Building an Audit Approach

• General introduction

• Audit Assurance

• Audit Assurance Model

• How to build an audit approach in the area of Structural Funds in

2014-2020

Nataša Prah, Director, Budget Supervision Office,

Ministry of Finance, Slovenia

10.00-10.30

Coffee Break and Networking Opportunity

10.30-11.30

Audit Sampling

• Application to Tests of Controls – Attribute Sampling

• Application to Substantive Testing – Monetary Unit Sampling (MUS)

- Planning

- Performance

- Evaluation

• Using MUS variations for 2014-2020 programming period

Nataša Prah, Director, Budget Supervision Office,

Ministry of Finance, Slovenia

11.30-12.30

E-Cohesion and Introducing an Electronic Audit Trail

• What are the requirements?

• Who are the actors?

• How to implement?

• How is it going to work in practice?

Carsten Westerholt, European Senior Expert, Programme

Management and Cooperation, Denmark

12.30-13.30

Lunch Break and Networking Opportunity

13.30-15.30

Practical Workshop on Issues Arising from

Auditing

Part 1: Introduction to practical exercises

• Practical example for Monetary Unit Sampling (MUS) conservative

approach: planning, performance and evaluation

• Practical example for MUS standard approach: planning,

performance and evaluation

• Comparison of results

Part 2: Work in Groups

Part 3: Presentation of Results

Nataša Prah, Director, Budget Supervision Office,

Ministry of Finance, Slovenia

Coffee Break and Questions, Answers & Discussion are included

in this Workshop Session

15.30-16.15

Knowledge Check

“Gives very professional point of view on financial control systems of EU Funds”

Emanuela Simard, Junior Expert, National Employment Agency, Bulgaria

“Very educating and useful tool for my job as an auditor”

Auditor, Special Service Health and Social Solidarity, Greece


Programme Day 5, 28 th June 2013

Module 5

9.00-10.00

Main Findings of the European Court of Auditors from

Auditing the Cohesion Expenditures in 2012

• The Statement of Assurance (DAS) and DAS audit methodology

• Risks in Cohesion Policy

• Auditing Cohesion expenditures: findings from the latest DAS

• Looking forward: Audit work planned for the next DAS

Bernard Witkos, Auditor, Financial Audit Unit for ERDF,

Transport and Energy, European Court of Auditors

10.00-10.30

Coffee Break and Networking Opportunity

10.30-11.30

Financial Control Aspects when Setting-Up Financial

Engineering Instruments

• Rationale for using financial instruments

• Internal and external fund model

• Important aspects when setting up an instrument

• Particular financial control considerations

• Past experiences and lessons learnt for 2014-2020

Martin Dastig, Member of the Strategy and Business

Development Team, Investititionsbank Berlin, Germany

11.30-12.30

Achieving Results with Simplified Costs via

Joint Action Plans (JAP)

• The key components of a JAP

• Challenges and pitfalls in setting up a JAP

• Simplifying the costs

• An example of a JAP

Bénédict Wauters, Deputy Director, Strategy and Organisational

Development, ESF Agency Flanders, Belgium

12.30-13.30

Lunch Break and Networking Opportunity

13.30-14.15

Award of Diploma of the

European Academy for Taxes, Economics & Law

European Summer Academy

„Financial Control of EU 2013”

14.15

End of the 6 th European Summer Academy

„Financial Control of EU Funds“


Speakers

BERNARD WITKOS

Auditor, ERDF, Transport and Energy – Financial Audit, European Court of Auditors

Bernard Witkos works as Auditor at the European Court of Auditors in the audit division in charge of the financial audit of ERDF, Transport and

Energy. Before joining the Court of Auditors he worked as Financial Manager in the field of European Territorial Cooperation as well as as Consultant

for the technical and financial management of international projects.

NATASA PRAH

Director, Budget Supervision Office, Ministry of Finance, Slovenia

Nataša Prah is Director of the Budget Supervision Office of the Republic of Slovenia, which is responsible for auditing all EU funds, public internal

financial control and budgetary inspection. After working for eight years in accountancy and statutory auditing and nine further years in public

sector auditing, she has accumulated an impressive experience in auditing. She has been awarded the title Verified Statutory Auditor (chartered

accountant) by the Slovenian Institute of Auditors as well as a Verified State Internal Auditor (issued by CIPFA) and a Verified State Auditor (issued

by the Slovenian Supreme Audit Institution). As a lecturer in the process of acquiring the qualification of Certified Public Accountant and Verified

State Internal Auditor, which is performed under the supervision of CIPFA, she is responsible for two modules: Cost Accounting and Auditing

Management Performance. Natasa Prah is also a member of Slovenian Institute of Internal Auditors and was a Vice President of this Institute for

several years.

BÉNÉDICT WAUTERS

Deputy Director, Strategy and Organisational Development, ESF Agency Flanders, Belgium

Bénédict Wauters has been working at the ESF Agency Flanders since 2007. As Deputy Director he is responsible for the evaluation of the ESF

programme. In addition, he also coordinates the EU-wide community of practice on results based management. Bénédict Wauters has been

dealing with EU Structural Funds for many years and is an expert in project, programme, strategy, policy development and evaluation as well as

organisational development. In addition, he is a lecturer at several universities and business schools in various European cities. He has acquired

his considerable expertise through more than fifteen years of experience in the public sector (European Commission – DG EMPL and the Flemish

government) as well as the business sector.

BARRY NORTH

Closure Compliance Lead, Department of Communities and Local Government, United Kingdom

Barry North has been responsible for ensuring the successful closure of all ERDF programmes in England. He was appointed Assistant Director

for ERDF Closure for all the English Regions in 2008. Prior to that appointment, he was Head of ERDF & ESF Programmes for the East Midlands

of the UK for four years. This followed appointments analysing and managing risk in the criminal justice system and North Sea oil industry. He has

35 years of experience in risk management within the private and government sector.


Speakers

CARSTEN WESTERHOLT

European Senior Expert, Programme Management and Cooperation, Denmark

Carsten Westerholt is working in the field of managing European transnational cooperation programmes. His main focus is project development,

communications and programme management. Prior to this position, he was adviser to the European Commission on transport and energy. Carsten

Westerholt is currently a member of the Commission’s e-TrustEx user reference group. He has a background as research scientist and has been

working with European and international organisations like ICLEI, OECD and IEA.

GARRY WHITE

Senior Policy Advisor, Department for Communities and Local Government, United Kingdom

Garry White is Senior Policy Adviser at the Department for Communities and Local Government (DCLG). He has 16 years experience working

in European policy at DCLG, which is the Managing Authority for ERDF programmes in England. His specific tasks in implementing 2007-2013

Operational Programmes included drawing up the national rules on eligible expenditure for English ERDF programmes 2007-2013 as well as

advising colleagues and stakeholders on eligibility issues, including changes as a result of amendments to the Regulations. He also produced

guidance on indicators for English ERDF programmes and the Implementing Provisions covering administration, monitoring, evaluation, financial

control, audit etc, which apply to all ERDF programmes. He currently represents DCLG on Cross-Department Policy Groups developing the UK

Government Partnership Agreement and the English ERDF Operational Programme covering the 2014-2020 programming period.

PETER VAN DER WOUDE

Manager, Certifying Authority, Ministry of Economic Affairs, the Netherlands

Peter van der Woude has been Manager at the Certifying Authority since March 2011, after having been Manager at the Production Unit responsible

for the EAFRD and EFF Regulations for 7 years. In his previous position, he was simultaneously Manager at the Legal Affairs Unit for one and a half

years. After joining the Ministry in 1997, he was involved in control and certifying activities, implementation of the certifying Paying Agency for the

agricultural funds and responsible manager for a transformation programme within the Paying Agency regarding chain and financial management.

Until 1996, Peter van der Woude held various research and financial functions within the Paying Agency regarding chain and financial management.

Until 1996, Peter van der Woude held various research and financial functions within the Dutch Government.

AMARJIT S. NARAIN

First Level Controller Approbation Officer and Member of ERDF Managing Authority for England, Department for Communities and Local

Government, United Kingdom

Amarjit S. Narain has been working on the management of ERDF 2007-2013 programme since 2007. He played a key role in setting up of the

management and control systems and getting them approved by the European Commission. Currently he is also responsible for the confirmation

of first level controllers for INTERREG Programmes and conduction of quality assurance checks of first level controllers work. Before joining ERDF

management, he worked on managing public finances and on delivering major regeneration and housing projects by the Central Government in

partnership with local government.


Speakers

MARTIN DASTIG

Member of the Strategy and Business Development Team, Investitionsbank Berlin, Germany

Martin Dastig is Member of the Strategy and Business Development Team at Investitionsbank Berlin (IBB), the regional business and urban

development bank in Berlin. He has been developing new financing schemes for Small and Medium Enterprises (SME’s) and for urban development

projects in the current funding period. He participated in the FinNetSME (European Network for Regional SME Finance). In the period 2000-2004

he worked as Private Equity Manager for the strategic participations of IBB and was responsible for the development of its Venture Capital arm.

ANDREW LUFF

Structural Fund Expert Adviser, United Kingdom

Andrew Luff has over ten years of experience in managing European Structural Funds programmes starting with management of the closure of

the East of England Structural Fund programmes for the period 1994-1999. He was then appointed as Head of European Regional Development

Fund (ERDF) programmes for the East of England and later on October 2007 as EEDA’s Head of European Structural Fund programmes. In this

position he had responsibility for the delivery of the region’s ERDF Competitiveness Programme for the 2007-2013 period and for delivery of EEDA’s

European Social Fund (ESF) Co-Financing Plan. He has also worked with the England ERDF Managing Authority (Department for Communities

and Local Government) on the transition of programme management arrangements following the UK Government’s decision to abolish Regional

Development Agencies. Recently, he has been working to support two of the region’s universities developing ERDF projects and longer term EU

funding strategies.


6 th European Summer Academy: Financial Control of EU Funds

Organisational Matters

Booking Number

K-108

Date of Event

24 th - 28 th June 2013

Event Language

The event language will be English.

Event Price for Public Administration and Court of Audit Officials

3.900,- Euro, excl. German VAT (19%)

Event Price for Other Organisations

4.900,- Euro, excl. German VAT (19%)

The above price covers the following:

• Training material documents printed

• Training material digital version

• Diploma, if Summer Academy fully attended

• Soft drinks and coffee/tea on all five days

• Lunch on all five days

• Get-Together reception

(Programme is subject to alterations)

Contact

European Academy for Taxes,

Economics & Law

Hausvogteiplatz 13, 10117 Berlin, Germany

Phone: +49 (0)30 802080-234

Fax: +49 (0)30 802080-250

E-Mail: info@euroacad.eu

Internet: www.euroacad.eu

Contact for the Programme

Regina Lüning, M. Sc. econ.

Head of Marketing & Sales

Phone: +49 (0)30 802080-246

Fax: +49 (0)30 802080-250

E-mail: regina.luening@euroacad.eu

Event Location

Maritim Hotel Berlin

Stauffenbergstraße 26

10785 Berlin, Germany

Phone: +49 (0)30 2033 4410 (Booking)

Fax: +49 (0)30 2033 4092 (Booking)

E-mail: info.ber@maritim.de

Internet: www.maritim.de

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Conference Manager

Phone: +49 (0)30 802080-238

Fax: +49 (0)30 802080-250

E-mail: ani.handziska@euroacad.eu

Room Reservation

Please contact the hotel directly and refer to the “European Academy for Taxes, Economics & Law” if

you wish to benefit from a limited room availability-contingent. Of course you can always look for an

alternative hotel accommodation.


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Financial Control of EU Funds”

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9. Data Protection

The European Academy for Taxes, Economics & Law protects personal data by taking appropriate protection measures. For the purpose of optimization of the product and service portfolio and according to the regulations of the data privacy laws, it stores

and processes person-specific data on the training participants. Hence, all European Academy for Taxes, Economics & Law website hits are registered. All personal data will, in accordance with the law, be used for documentation requests, placed orders or

other enquiries in order to send information out by post.

The European Academy for Taxes, Economics & Law will, in accordance with the law, inform participants by email about special offers that resemble previously booked seminars. If and where personal data needs to be transferred to countries lacking appropriate

data protection schemes, the European Academy for Taxes, Economics & Law shall grant alternative adequate protection. Furthermore, the European Academy for Taxes, Economics & Law will use personal data as far as participants have granted

respective permission. When collecting personal data, the European Academy for Taxes, Economics & Law will always ask for permission regarding email information about offers. The participant may, at any time, express their objection to data collection

for the purpose of advertisement or address via email or fax. Any data provided to the European Academy for Taxes, Economics & Law will be processed for reservations and bookings, as well as, for information about other seminars. Names and company

names will be published in a participants’ list and forwarded to the mailing company.

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