EU TAX LAW

CORE MODULE (EUL) (7,5 ECTS)

Description

This module introduces students to the fundamental principles and rules of European Union Tax Law. It explores the integration process in the field of taxation through  primary and secondary EU law, as interpreted by the case-law of the Court of Justice of the European Union (CJEU), and it focuses on recent developments at the European level and their interaction with international initiatives in the field of taxation.


Objectives

Upon completion of the course, the student will be able to

  • understand and use the principles and rules of EU tax law
  • study EU law instruments and case law in the field of taxation
  • assess the role of the EU as a global actor in the field of taxation and the impact of EU Tax rules on the activity of individuals and companies.
  • Apply such knowledge in order to handle and solve tax cases of a transnational nature.

     

Contents

Topics discussed comprise the Customs Union rules, the EU Member States’ obligations in the field of internal taxation and direct taxation, the role of bilateral conventions for the avoidance of double taxation, the EU rules on taxation of transnational transactions and savings income, the VAT system, as well as the new EU rules against tax avoidance practices. Current and future developments at the European level and their link to the OECD initiatives, are appreciated through a legal scope.


Academic Requirements

Participants are required to have at least some basic previous knowledge of EU Law.


Teaching method

The course will run under both seminar and workshop format, which requires a high degree of student activity. Students are expected to write a paper and make a presentation based on the paper (formative assessment). EU legal material (EU Treaty provisions, Regulations, Directives) as well as CJEU case law will be made available and discussed thoroughly during the courses. The course will be supported by teaching material. Specialized literature and websites will also be communicated to the students.


Lecturers

The course is taught by Associate Professor Revekka-Emmanouela Papadopoulou.


Assessment and testing

  • Written exam, closed book (2 essay questions or comment on a CJEU case) - 2 hours (60%)
  • One short paper assignment (40%)