Course Description
The course on fiscal sovereignty and the fundamental freedoms will consider how the key objectives of the European Union have impacted the field of direct and indirect taxation.
Course Objective
The objective of this course is to familiarise students with the manner in which the fiscal sovereignty of Member States is impacted or restricted by the obligations entered into by the Member States under the Treaty on the Functioning of the European Union (TFEU). This course will primarily
be taught through the use of European case law (primary materials). In this way, participants will gain insight into the legal reasoning used by the European Court of Justice (ECJ) in this context, and be able to apply this approach to assess measures of national law which have not yet been decided.
Examination
Written exam.
More Information
For more information, please consult the ITC Leiden website .