EU Tax Law

Brief introduction to European Union institutions, instruments and law; in-depth discussion of the EU Parent-Subsidiary, Merger, Interest & Royalties, and Savings Directives; attempts to harmonize (company) income tax rules on cross border income; case law of the European Court of Justice (ECJ) on application on the free movement and nondiscrimination provisions of the Treaty on the Functioning of the European Union (TFEU) to cross-border (company) income tax issues. The TFEU’s rules on state aid are analyzed along with the EU Code of Conduct on harmful tax practices. The latter subject is also reviewed from the OECD perspective. Furthermore insight is provided in the considerations on the side of Governments in shaping their international tax policy through domestic tax law and tax treaties. As the impact of the harmonisation of income taxation within the European Union is felt worldwide, this course is equally important for students from non-EU countries. Teaching will be offered in a variety of forms. The core of the instruction is formed by lectures, which focus on the EU tax law matters described above. In addition there are workshops where the subject matter of the lectures will be further discussed by the Teaching Assistants (TAs), particularly on the ECJ case law and the EU Council Directives.