Carsten Zatschler
Born 1974 in Brussels, studied law in Cambridge, Paris and Berlin. Called to the Bar of England and Wales in 1999, he practises as a Senior Counsel (SC) admitted to the Bars of Ireland, Brussels and St Vincent and the Grenadines, specialising in litigation in EU Law and International Trade and Investment Law before European and international courts as well as arbitral tribunals. He is also Adjunct Full Professor at the Sutherland School of Law at University College Dublin and regularly teaches various subjects of EU and international law in London, Madrid and Vienna.Courses:
ECJ Case Law
Due to the unanimity requirement in the Treaty on the Functioning of the European Union (TFEU), the harmonization of the national rules on direct taxation is still in an undeveloped state. Nevertheless, the fundamental freedoms form a framework for national tax legislation with regard to intra-Union 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 EU law. After an introduction to the structure and functioning of the Court, as well as an overview of the various ways in which the fundamental freedoms impact on national legislators’ choices in matters of taxation, 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 course supplements other parts of the LL.M. program.
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