VL (*)European Tax Law
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| Es ist eine neuere Version 2024W dieser LV im Curriculum Bachelor's programme Business Law 2021W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 2 ECTS |
B - Bachelor's programme |
Law |
Georg Kofler |
1 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)Keine
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| Original study plan |
Bachelor's programme Bachelor's programme Business Law 2011W |
| Objectives |
(*)This course deals with the framework of EU law for the taxation of individual and corporate taxpayers. Both the impact of the fundamental freedoms and the EU direct tax directives will be discussed. The course will also cover the core elements of EU tax policy and the recent developments, especially with respect to the CCCTB and the JTPF.
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| Subject |
(*)1. Taxes and the TFEU (Prohibition of Discriminatory Taxation, The Four Freedoms, Prohibition of State Aid)
2. Harmonization of Direct Taxes & Direct Tax Directives
3. European Tax Policy (CCCTB, JTPF, CoC on Harmful Tax Competition)
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| Criteria for evaluation |
(*)Examination (45 minutes; "open book", i.e., all materials may be used)
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| Methods |
(*)Lecture
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| Language |
English |
| Study material |
(*)A powerpoint presentation and a compilation of important legal sources, judgments and papers will be distributed.
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| Changing subject? |
No |
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| On-site course |
| Maximum number of participants |
- |
| Assignment procedure |
Assignment according to priority |
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