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 EU Tax Law course provides a comprehensive introduction to EU tax law. It covers the fundamentals of EU tax law, allowing students to acquire an in-depth understanding of legal constraints imposed by EU law on Member States’ tax systems.
The course includes the following topics:
- Introduction to Taxation and the Internal Market
- EU Competences, Institutions and Procedures in the Field of Taxation
- EU Directives in the Field of Taxation
- Coordination of Tax Policies within the EU
- The Role of the Fundamental Freedoms
- EU Law and Procedural Matters
- Fiscal State Aid
- Current Issues in EU Tax Law
The course is taught by Dr Anzhela Cédelle (née Yevgenyeva), OUCBT and Dr Adam Zalasiński, European Commission