Syllabus

Title
4811 Selected Issues in EU Tax Law
Instructors
Prof. Maria Cruz Barreiro Carril, Ph.D.
Contact details
erika.scuderi@wu.ac.at; mcruzbarreiro@uvigo.es
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
02/11/21 to 02/14/21
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Foreign Tax Law
Dates
Day Date Time Room
Monday 06/14/21 01:00 PM - 04:00 PM Online-Einheit
Tuesday 06/15/21 01:00 PM - 04:00 PM Online-Einheit
Wednesday 06/16/21 01:00 PM - 04:00 PM Online-Einheit
Wednesday 06/23/21 09:00 AM - 11:00 AM Online-Einheit

On this page:

to top
Contents

Issues in International Tax Law and Policy will be discussed to enable the students a comprehensive education in tax law.

to top
Learning outcomes

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreign legal system
- Evaluate comprehensive, international fact cases concerning European/International tax law in the context of a foreign legal system
- Describe the cornerstones of a foreign tax law regime
- Compare foreign tax law with Austrian tax law (or domestic tax law of another country) in order to gain a broader perspective thereon.

to top
Attendance requirements

Participation in all three days of courses is required. 

to top
Teaching/learning method(s)

Due to Covid-19, lectures are held using the distance learning format. 

to top
Assessment

5% attendance, 5% participation, 90% positive degrees on written exam

to top
Readings
1 Author: María Cruz Barreiro Carril
Title:

Slides - power point presentations prepared for the course and provided under the section "Learning activities"

Content relevant for class examination: Yes
Content relevant for diploma examination: Yes
Recommendation: Essential reading for all students
2 Author: Helminen, M.
Title:

EU Tax Law – Direct Taxation

 

Chapter 1. In particular, sections 1.1, 1.2, 1.3 and 1.4

Chapter 2. In particular, section 2.3.3

Chapter 3. In particular, section 3.4

Chapter 6. In particular, section 6.1.3.2

Publisher: IBFD
Year: 2020
Content relevant for class examination: Yes
Recommendation: Reference literature
Type: Book
3 Author: Barreiro Carril, M.C.
Title:

The Difficult Relationship Between the Fundamental Freedoms and the Nexus Approach as a Criterion for Applying Preferential Regimes Within the European Union: Special Reference to IP Boxes”, in J.M. Almudí Cid et al. (ed.): Harmonization and cooperation in direct taxation

Publisher: Wolters Kluwer
Year: 2019
Content relevant for class examination: Yes
Recommendation: Reference literature
4 Author: Staringer, C.
Title:

“Austria: CJEU recent case from Austria - Austria /Germany (C-648/15)”, in M. Lang (ed. ) et al: CJEU - recent developments in direct taxation 2017

Publisher: Linde
Year: 2018
Content relevant for class examination: Yes
Recommendation: Reference literature
5 Author: Vanistendael, F.
Title:

“EU vs. BEPS: Conflicting concepts of tax avoidance”, in Weber (Ed.), EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid

Publisher: IBFD
Year: 2017
Content relevant for class examination: Yes
Recommendation: Reference literature
6 Author: Bizioli, G.
Title:

“Taking EU Fundamental Freedoms Seriously: Does the Anti-Tax Avoidance Directive Take Precedence over the Single Market?”

Publisher: EC Tax Review, 26, 3, 2017
Year: 2017
Content relevant for class examination: Yes
Recommendation: Reference literature
7 Author: Blum, D.W, Langer, A.
Title:

“European Union - At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 1”

Publisher: European Taxation, 59, 6, 2019
Year: 2019
Content relevant for class examination: Yes
Recommendation: Reference literature
to top
Recommended previous knowledge and skills
Knowledge of Austrian national tax law or another domestic tax law is required.
to top
Availability of lecturer(s)

E-Mail to erika.scuderi@wu.ac.at or mcruzbarreiro@uvigo.es

 

to top
Other

Further specific lecturing material will be provided by the institute before the lecture starts. The offered courses change each semester and are usually held by foreign guest professors.

Last edited: 2021-06-17



Back