Selected tax systems
Anti-avoidance measures Tax law of the EU Tax treaty law International tax planning International tax policy Supplementary courses Master's thesis 
 
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Tax Law of the EU (8) |
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Both European Union legislation and the case law of the European Court of Justice have an ever-increasing impact on tax law. To understand the mechanisms underlying this impact, knowledge of EU institutions and the sources of EU law is indispensable. These are therefore explored in detail in this course. The course places major emphasis on working with decisions of the European Court of Justice. On this basis, concepts of importance to tax law such as the direct effect and supremacy of EU law, Member State liability, and issues of judicial protection are discussed.
F 09/10: November 13-14, 2009
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EU and Indirect Taxation (2) Terra, Ben, F 09/10, P 09/11 Harmonization of indirect taxes within the EU has already made significant progress. The legal framework of harmonization plays a pivotal part in this lecture, which aims to give students an overview of the status quo in VAT harmonization. Emphasis is placed on the basic principles of the common VAT system according to the Recast VAT Directive (as amended) and the Internal Market concept. This course also serves the purpose of giving an overview of the legal decisions of the European Court of Justice on VAT issues and illustrates the status quo of tax harmonization in the area of the indirect taxation of consumption.
F 09/10: November 20-21, 2009
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Although from the beginning the EU State aid prohibition of Art. 87 EC has been understood as a very broad ban on any form of subsidies, including tax benefits, cases in the field of taxes have remained very rare up to the late 1980s. This reluctance to apply Art. 87 EC has, however, changed with the adoption of a Code of Conduct on Business Taxation by the EC Council encouraging the Commission to "commit itself to the strict application of the aid rules". On November 30, 1998, after this political backing, the Commission issued a communication concerning guidelines on the application of the State aid rules to measures relating to direct business taxation. Since then several tax cases involving State aid have been brought before the EC Commission as well as before national courts and the European Court. The law on avoiding double taxation in multilateral situations - including both double tax conventions and unilateral double tax relief mechanisms - has not been spared from this development and several concerns about State aid about the details of current relief policy have been voiced recently. This course will therefore shed light on the status of the jurisprudence and prevailing opinion on substantive and procedural State Aid law and will discuss the possible consequences on both domestic and international tax law issues.
F 10/11: November 6, 2010
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The institutional and decisional frameworks which preside to the adoption of EU Tax Law are often considered as acting as a constraint on the adoption of new tax proposals at EU level. The situation will be examined having in mind the evolution in the last decades as well as the impact of the enlargement of the EU. The possibilities of using soft law or the open method of coordination are frequently mentioned, they will also be discussed in relation with the code of conduct on tax competition. The decisions of the ECJ have also been a subject of criticism by many Member states: is there an alternative to litigation? Is coordination of tax systems a way to progress in a union with so different tax structures? This gives rise to the particularly important question of whether the institutional structure applicable to taxation, which was established by the original Treaty of Rome in 1957, is still appropriate. Another question which will be addressed is whether and how, aside from generating public revenue, taxation could be used at EU level to achieve the objectives of other policies. F 10/11: November 5, 2010
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Due to the unanimity requirement in the EC Treaty, the harmonization of the national rules on direct taxation is still at a basic stage. Nevertheless, the fundamental freedoms form a framework for national tax legislation with regard to intra-Community situations. The role of the European Court of Justice is not to replace the legislator but to provide an interpretation of the Treaty rules which, on the one hand, takes into account the particularities of national taxation and, on the other, ensures the effectiveness of the provisions of Community law. After a short introduction to the structure and functioning of the Court, the course focuses on the presentation and analysis of the recent case law (both judgments and Opinions of Advocates General) in the field of direct taxation. The aim is to explain the reasoning of the Court as well as to identify common lines in its decisions. In as far as the Court has already dealt with specific features of international taxation (e.g. CFC regulations, bilateral tax treaties), the lecture supplements other parts of the LL.M. Program
F 09/10: January 22-23, 2010
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This lecture is held in Brussels and presents future perspectives on European tax policy. Participants are given an insight into EU tax policy and its practical implications for the decision-making process through visits to the European Commission, the European Parliament and the permanent representatives of some Member States. Leading officials of the Commission and Member States and Members of the European Parliament will present and discuss their views on tax policies in the EU.
F 09/10: April 14-16, 2010
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c/o Academy of Public Accountants,
A 1121 Vienna, Schönbrunner Strasse 222-228/1/6/3