Syllabus

Title
5136 European Tax Law
Instructors
Univ.Prof. Dr. Alexander Rust, LL.M.
Contact details
  • Type
    VUE
  • Weekly hours
    2
  • Language of instruction
    Englisch
Registration
02/22/19 to 03/06/19
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Dates
Day Date Time Room
Monday 03/11/19 09:00 AM - 12:00 PM D3.0.222
Monday 03/18/19 09:00 AM - 12:00 PM D3.0.222
Monday 03/25/19 09:00 AM - 12:00 PM D3.0.222
Monday 04/01/19 09:00 AM - 12:00 PM D3.0.222
Monday 04/08/19 09:00 AM - 12:00 PM D3.0.222
Monday 04/29/19 09:00 AM - 11:30 AM D3.0.222

Contents

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.

Learning outcomes

Having attended the course the students will be able to analyze whether Austrian tax law is in compliance with EU law.

Attendance requirements

> 70% attendance required

Teaching/learning method(s)


The basics of European Tax Law will be taught in a classical lecture. We will analyze particular problems in the form of case studies.

Assessment

Prerequisites to pass the course are

  • Written exam : 80%
  • Class participation: 10%
  • Clicker: 10%

Prerequisites for participation and waiting lists

Basic knowledge of Austrian Tax Law

Readings

1 Author: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer (Hrsg)
Title:

Intoduction to European Tax Law on Direct Taxation


Publisher: Linde Verlag
Edition: 5. Aufl. 2018
Content relevant for class examination: Yes
Content relevant for diploma examination: No
Recommendation: Essential reading for all students
Type: Book
2 Author: Ben Terra, Peter Wattel
Title: European Tax Law

Publisher: Wolters Kluwer
Edition: 6. Aufl. 2012
Content relevant for class examination: Yes
Content relevant for diploma examination: No
Recommendation: Strongly recommended (but no absolute necessity for purchase)
Type: Book
Last edited: 2018-12-11



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