Course Description
This course will cover the foundations of European Union Law as well as the basic principles of the internal market and its process of harmonisation.
The first part of the course will give participants a thorough knowledge and understanding of the institutional, constitutional and administrative law of the EU and the relationship of this law with the national law of the EU Member States. The sources and nature of EU Law, its constitutional principles, the EU institutions and the EU’s decision making process will be discussed in-depth.
The second part of the course is intended to give the students a thorough grounding in the substantive economic law of the EU as relevant for international business. The main focus is on the substantive provisions in the Treaties on the internal market, i.e. on the ‘four freedoms’ (free movement of goods, persons, services and capital) as well as on their link to competition law. The second part of the course also deals with the harmonisation of nationals law (the theory of harmonisation as well as the relationship of secondary law and primary law).
Throughout this course specific attention will be paid to aspects relating to both direct and indirect taxation. Thus, the course will thus provide the necessary context for subsequent courses in the program.
Course Objectives
The main objective is to establish ‘how the European Union works’ from an institutional and internal market perspective and to identify which aspects are of particular relevance in the context of taxation.
Examination
Written exam.
More Information
For more information, please consult the ITC Leiden website .