Syllabus

Title
4507 EU Tax Policy in the Field of Direct Taxation
Instructors
Dr. Dieter Kischel
Contact details
thomas.frenkenberger@wu.ac.at
Type
VUE
Weekly hours
2
Language of instruction
Englisch
Registration
02/21/23 to 03/01/23
Registration via LPIS
Notes to the course
Subject(s) Bachelor Programs
Course V - International and European Tax Law
Law Elective
Dates
Day Date Time Room
Thursday 06/15/23 09:00 AM - 05:00 PM TC.3.08
Friday 06/16/23 09:00 AM - 05:00 PM TC.3.10
Saturday 06/17/23 09:00 AM - 02:00 PM D3.0.222
Friday 06/23/23 09:00 AM - 10:30 AM TC.2.03

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Contents

This course introduces the main features of EU tax law in the area of direct taxation by presentations given by the students and by means of case studies. The systematics of EU law as well as tax policy developments (especially in the last decade) will be discussed. In addition, students will learn about the functioning of the most important EU directives as well as basic case law of the European Court of Justice (CJEU) and the Commission's coordination efforts in the area of direct taxation based on this case law.

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Learning outcomes

Upon completion of the course, students will be able to:

- understand and explain the main features of EU tax law.

- recognize the systematics of the most important directives in the area of direct taxation.

- assess international issues from the perspective of EU tax law.

- independently work through and analyze complex EU tax law issues and practical cases in a scientific manner.

- form their own opinion on the basis of pertinent literature and case law.

- discuss questions of doubt at a high scientific level

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Attendance requirements

> 70% student attendance. The required attendance is valid for on-site units as well as for online units.

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Teaching/learning method(s)

By presenting EU tax directives, judgments of the CJEU and discussing and solving case studies, students learn the basic features of EU tax law. In addition, tax policy issues and developments are given broad attention. Current special issues of EU tax law are also discussed in this course.

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Assessment

Prerequisite for the positive completion of the course is participation in the presentation of EU tax directives and CJEU case lawas well as participation in the discussions with the course instructor. The final one-hour written exam must be passed positively. The participation in the course units and in the discussions will count for 40% of the final grade (20% for each part of the course), the final exam for 60%.

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Prerequisites for participation and waiting lists

If you have a valid course registration but cannot attend this course, please deregister via LPIS during the deregistration period so that your course place will be available to other students.

For students of Wirtschaftsrecht: 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 do not yet have a valid registration will be assigned to available places based on their progress in their studies. Preference will be given to students who have successfully completed the “basic course” (“Grundkurs Steuerrecht”) and the advanced course ("Vertiefungskurs Steuerrecht") in Tax Law.

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Readings

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Other

Last edited: 2023-01-13



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