030397 KU European Tax Law (2024W)

This course offers a comprehensive exploration into the multifaceted world of European tax law, providing students with a detailed understanding of the current interplay between national and European laws. As countries within the EU strive to harmonize tax policies while also maintaining national sovereignty over fiscal matters, the resulting regulatory environment presents a complex set of national and European legislations. The course will start with an introduction to the European constitutional law: What is the European legislature allowed to do under the current competence framework; how does the case law of the European Court of Justice drive tax harmonisation, and how does the European Union finance its actions. A substantive part of the course will be devoted to the impact of the fundamental freedoms on national direct tax matters. Here we will critically analyse the case law of the European Court of Justice. Then, we will look to secondary EU law in the direct tax area (e.g. parent-subsidiary directive) and in the indirect tax field (a particular focus will be drawn to the VAT-Directive). Lastly, we will have a look at the impact the state-aid law provisions have on domestic tax legislation.