4753 European Tax Law
Assoz.Prof PD Dr. Rita Szudoczky
Contact details
Weekly hours
Language of instruction
02/21/23 to 03/01/23
Registration via LPIS
Notes to the course
Day Date Time Room
Thursday 03/16/23 09:00 AM - 12:00 PM D2.0.038
Thursday 03/23/23 09:00 AM - 12:00 PM D1.1.078
Thursday 03/30/23 09:00 AM - 12:00 PM D2.0.030
Thursday 04/13/23 09:00 AM - 12:00 PM D2.0.392
Friday 04/21/23 09:00 AM - 12:00 PM D5.1.003
Tuesday 04/25/23 12:30 PM - 03:30 PM D5.1.004
Thursday 05/04/23 09:30 AM - 11:30 AM TC.5.13

The course introduces the students to the part of EU law that concerns direct taxation. We will deal with the harmonization of direct tax laws in the EU in order to obtain a basic understanding of the purpose, scope and content of the existing and proposed directives harmonizing substantive and procedural tax rules of the Member States. We will also look at the effect of the EU free movement provisions (i.e. fundamental freedoms) and the EU State aid rules on domestic tax law. In this regard, the jurisprudence of the Court of Justice of the European Union on direct tax matters will be closely examined. Finally, we will discuss the direction in which EU tax law is expected to develop in the future.

Learning outcomes

Students will obtain a solid understanding of the growing impact of EU law on domestic direct tax laws, the basis of and need for harmonization (i.e. positive integration) in this area as well as the concept of negative integration by the case law of the Court Justice that has a crucial role in approximating the direct tax laws of the Member States. With such knowledge, the students should be able to critically examine their domestic tax laws with regard to their compatibility 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. The students will be asked to present central case studies in groups.



Prerequisites to pass the course are

  • Written exam : 80%
  • Class participation/Presentation of Case Studies: 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.


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Last edited: 2023-02-27