2252 European Tax Law
Dr. Nevia Kallay Cicin-Sain, LL.M.
Contact details
Weekly hours
Language of instruction
09/24/21 to 10/03/21
Registration via LPIS
Notes to the course
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
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

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

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.


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

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.

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

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