Course Description
This course deals with the general principles of EU Law, and the Charter of Fundamental Rights of the European Union. The key questions which will be addressed in this regard pertain, firstly, the material scope of the fundamental rights, i.e., in what do these rights consists? And, secondly, how do these rights relate to the field of taxation? In which ways might the rights set out in the Charter for example be relevant in the context of a taxpayer’s relationship with his national tax authorities? What is the
relationship between the Charter and the European Convention on Human Rights and Fundamental Freedoms? The implementation of judgments of the Court of Justice by national courts system will also be examined.
Course Objectives
The objective of this course is to examine the impact of the Charter of Fundamental Rights and general principles of EU law in the field of taxation.
Examination
Written exam.
More Information
For more information, please consult the ITC Leiden website .