Language of instruction
02/22/19 to 03/06/19
Notes to the course
Subject(s) Bachelor Programs
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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.
> 70% attendance required
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 : 80%
- Class participation: 10%
- Clicker: 10%
Basic knowledge of Austrian Tax Law
Last edited: 2018-12-11