Syllabus

Title
2252 European Tax Law
Instructors
Dr. Nevia Kallay Cicin-Sain, LL.M.
Contact details
nevia.cicin-sain@wu.ac.at
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
09/24/21 to 10/03/21
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Course I - International and European Tax Law
Law Elective
Dates
Day Date Time Room
Thursday 10/21/21 09:00 AM - 10:00 AM D5.1.004
Thursday 10/28/21 09:00 AM - 11:30 AM D5.1.004
Thursday 11/04/21 09:00 AM - 11:30 AM TC.5.18
Thursday 11/18/21 09:00 AM - 11:30 AM TC.5.02
Thursday 12/02/21 09:00 AM - 11:30 AM Online-Einheit
Thursday 12/09/21 09:00 AM - 11:30 AM Online-Einheit
Thursday 12/16/21 09:00 AM - 11:30 AM Online-Einheit
Thursday 12/23/21 08:00 AM - 10:00 AM TC.5.05

On this page:

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

> 70% attendance required

The attendance is required for classes in presence mode as well as for online classes.

to top
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.

to top
Assessment

Prerequisites to pass the course are

  • Written exam : 80%
  • Class participation: 10%
  • Clicker: 10%
to top
Prerequisites for participation and waiting lists

Basic knowledge of Austrian Tax Law

During the registration period places are allocated according to the "first-come, first-served" principle. After the registration period, students from the waiting list who don't yet have a valid registration will be assigned to available places based on their progress in their studies. Students which have completed the "basic course" and the "advanced course" in Tax Law will be preferred.

to top
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: 6. Aufl. 2020
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: 2021-06-01



Back