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Advanced EU Tax Law

NOTE: The following course description is PRELIMINARY and ILLUSTRATIVE. The details of the teaching arrangements as well as the contents of the course have not yet been finalised and students should not make plans based on this description.

Elective

The objective of the Advanced EU Tax Law course is to advance students' independent ability to analyse the case law of the Court of Justice of the European Union in the field of taxation as well as their knowledge of the Court's methodology. The course will be based on in-depth examination of the basic concepts used in the EU direct tax case law.

Several branches of cases will be discussed, including those concerning:

  • Relation of EU law and DTCs
  • Prevention of tax avoidance and tax abuse
  • Cross-border loss relief
  • Exit taxes
  • Taxation of passive income

This course will also consider the EU tax directives and the related case law, including:

  • The Parent Subsidiary Directive
  • The Mergers Directive
  • The Savings Directive
  • The Interest & Royalties Directive
  • The Mutual Assistance Directive
  • The Recovery of Taxes Directive

The Court’s jurisprudence in the tax field continues to expand each year, so it is imperative for tax advisers to remain on top of the most recent developments.

The course is taught by Dr Anzhela Cédelle (née Yevgenyeva), OUCBT and Dr Adam Zalasiński, European Commission

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