Aims

Learning goals

Upon completion of this course, the student is able to explain the impact of EU law on Member States´ national tax systems, and to identify typical practical problems and solve them by way of a differentiated analysis.

Building on a general knowledge of the (economic and constitutional) law of the EU, of national tax law and of the basic principles of international tax law the student will gain insight into the interplay between supranational and national rules in the area of indirect and, in particular, direct taxes. In this context, emphasis will be put on
• the "negative" integration of national tax systems through the application of primary law rules (in particular non-discrimination principles)
• the "positive" integration of national tax systems through measures of secondary law (in particular directives)

Based on practical examples from the jurisprudence of the Court of Justice of the EU, this course will explore the most relevant intersections between EU law and national tax law. The main focus will be on personal and corporate income tax. In addition, specific problems of tax harmonization and tax competition will likewise be analysed.

Previous knowledge

In order to be able to follow this course in the best possible way, the student must be capable of making active use of the knowledge and skills obtained in the basic courses on “Tax law” and “International and European law” (or equivalent courses in which the basic principles of national tax law and of European constitutional and economic law are explained). In addition, the student must also know, and be able to apply, the basic principles of international tax law (see course “International Taxation”). Furthermore, an in-depth knowledge of EU internal market law is highly recommended (see course "European Substantive Law").

Identical courses

This course is identical to the following courses:
C05B3A : European Taxation

Is included in these courses of study

• Master in de fiscaliteit (werkstudenten) (Leuven) 60 ects.