Syllabus

Title
0795 European Tax Law
Instructors
Prof.Dr. Pasquale Pistone
Contact details
felipe.vallada@wu.ac.at
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
09/05/12 to 10/31/12
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
European Tax Law
Subject(s) Diploma Programs
Elective: Advanced Topics I - International Tax Law
Dates
Day Date Time Room
Monday 11/05/12 12:30 PM - 06:30 PM Ort nach Ankündigung
Tuesday 11/06/12 08:30 AM - 03:00 PM Ort nach Ankündigung
Wednesday 11/28/12 02:00 PM - 07:30 PM H VI (Altbau)
Monday 01/21/13 08:30 AM - 10:30 AM H IX (Kolpinghaus)

On this page:

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Contents

After completing this course, students have knowledge about the influence of the European primary right and secondary right on the Austrian internal-state tax law. The students who visit this lecture get an overview about the influence of the Community Law on the national tax law of the member states. A determining role plays the administration of justice of the ECJ.
By means of ECJ case law in the field of direct and indirect taxation, the European fundamental freedoms and their connection to international tax law will be elaborated and explained.

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Learning outcomes

The aim of this seminar is to illustrate connections between the fundamental freedoms and international tax law in the light of ECJ case law.

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Teaching/learning method(s)
Topics of ECJ case law in the field of direct and indirect taxation, the European fundamental freedoms and their connection to international tax law will be elaborated by discussing case studies.
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Assessment
Presenting and also discussing case studies and exam
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Readings
1 Author: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer (Hrsg)
Title: Introduction to European Tax Law on Direct Taxation

Publisher: Linde Verlag
Year: 2012
Content relevant for class examination: Yes
Content relevant for diploma examination: No
Recommendation: Essential reading for all students
Type: Book
2 Author: Ruth Mason
Title: Primer on Direct Taxation in the European Union

Publisher: Thomson West
Year: 2005
Content relevant for class examination: Yes
Content relevant for diploma examination: No
Recommendation: Strongly recommended (but no absolute necessity for purchase)
Type: Book
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Availability of lecturer(s)
by E-Mail (in English) to felipe.vallada@wu.ac.at.
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Unit details
Unit Date Contents
1 05.11.2012 Die LV findet im Großen Sitzungssaal statt.
2 06.11.2012 Die LV findet im Großen Sitzungssaal statt.
3 28.11.2012
4 21.11.2012
Last edited: 2012-12-11



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