All programmes > European Taxation

European Taxation (B-KUL-C05B3A)

6 ECTSEnglish39 Second term
Cordewener Axel
POC Rechten

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:
C04M1A : European Taxation (for Students working their way through University)

Is included in these courses of study

Activities

6 ects. European Taxation (B-KUL-C05B3a)

6 ECTSEnglishFormat: Lecture39 Second term
Cordewener Axel
POC Rechten

Content

I. General introduction

   1.Legal bases of “European Taxation”
   2. Interplay of national tax provisions and EU law: Positive and negative integration

II. Indirect taxation

   1. Harmonisation of indirect taxes (overview)
   2. Case-law on Treaty rules (Arts. 30, 34/35, 110 TFEU)

III. Direct taxation

   1. Case-law on fundamental freedoms
   2. Harmonisation of direct taxes

IV. Procedural issues

   1. Co-operation between national tax authorities
   2. Consequences of infringements of EU law

V. State aids

   1. Overview
   2. Procedural questions
   3. Substantive issues

                

Course material

The materials that will be provided during the course (via the ToLeDo platform) consist of a “Syllabus” and certain “Selected Materials”. The “Syllabus” comprises the PowerPoint slides that will be used during the lectures. The “Selected Materials” comprise a collection of materials from the EU institutions (such as, in particular, decisions of the Court of Justice of the EU, Council Directives and information published by the European Commission).

Students are expected to dispose of the (English) texts of the Treaties on the EU (TEU) and on the Functioning of the EU (TFEU). A copy of these texts will also be put on ToLeDo.

In addition, students will be provided with a list of recommended literature (books, legal journals) for potential further reading (non-compulsory).

Language of instruction: more information

Lectures will be given in English.

Format: more information

Students will be guided through the relationship between national tax law and primary/secondary EU law during the lectures on the basis of the relevant EU law provisions and the case-law of the Court of Justice of the EU. It is essential that students read the Court cases in preparation for the lectures.

 

Evaluation

Evaluation: European Taxation (B-KUL-C25B3a)

Type : Exam during the examination period
Description of evaluation : Written
Type of questions : Open questions
Learning material : Course material, Code/lawbook

Explanation


Open book exam with limitations concerning the admissible materials. Students will only be allowed to bring the “Selected Materials” and the EU Treaties to the exam. The "Syllabus" and other materials (including lecture notes) are not admissible.

The exam will have a strong emphasis on the application of knowledge to concrete legal problems.