Syllabus
Title
5366 European Tax Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
02/10/17 to 03/13/17
Registration via LPIS
Registration via LPIS
Notes to the course
The course deals with the effect of the fundamental freedoms and of the tax directives on domestic tax law. We will analyze the parent-subsidiary directive, the interest and royalty directive and the merger directive as well as their implementation in Austrian tax Law. In addition, the jurisprudence of the Court of Justice of the European Union on the fundamental freedoms will be closely examined.
Having attended the course the students will be able to analyze whether Austrian tax law is in compliance with EU law.
The basics of European Tax Law will be taught in a classical lecture. We will analyze particular problems in the form of case studies.
Prerequisites to pass the course are
- Written exam : 50%
- Class participation: 30%
- Presentation of a case study: 20%
Last edited: 2017-01-11
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