International Association of Tax Judges

By-Laws and Resolutions

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:

1. the president;
2. at least two vice-presidents
3. secretary/general
4. treasurer
5. eight member at large

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:

1. membership of contributions,
2. such gifts and grants as may be made by members or by any public or private person or institution, after having been accepted by the Board.

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.

Tax Judges

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

Resolutions

From time to time, the governing board of directors and its executive will pass resolutions concerning the activities of the IATJ.

Resolution - April 20, 2010

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

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Resolution - 1st Assembly

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