Course Description
This course will consider the development of the coordination and harmonisation process since the start of the European Economic Community. The course will focus in particular on the Community Customs Code, the Value Added Tax Directive and Excise Duties. In addition, attention will be paid to the fight against tax fraud and tax evasion (incl. cooperation between tax authorities) and future environmental taxes.
Course Objectives
Under Article 113 TFEU, the Council shall adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition. According to Article 33 TFEU, the European Parliament and the Council shall take measures in order to strengthen customs cooperation between Member States and between the latter and the Commission. This, contrary to what we have seen in respect of direct taxation, the area of indirect taxation has been harmonised to a large extent in the European Union.
The objective of this course is to familiarise candidates with the sub-field of fiscal harmonisation in the field of indirect taxation. This will be achieved through a detailed analysis of the Community Customs Code, the VAT Directive (and its predecessors) and excise duties and related taxes. Tax fraud, abuse of law and proposals for new indirect taxes – such as environmental taxes – will also be discussed. After having followed this course, students will have a thorough knowledge of EU indirect tax law as it currently stands. Moreover, they will be aware of the background and aims of the system.
Examination
Written exam.
More Information
For more information, please consult the ITC Leiden website .