This course is designed for students and practitioners who already have significant knowledge of EU Tax Law and are interested in learning more about some of the core issues. In-depth discussion of the EU State aid principles and in-depth case law of the European Court of Justice (ECJ) on application on the State aid rules. 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. 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.
This course deals with EU State aid at a more advanced level and is to held in May of each year.
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