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.

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 of 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.

> 70% attendance required

The students cannot miss more than 2 classes in order to be allowed to take the final exam.

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 : 100%

Basic knowledge of European and/or Tax Law would be useful, not a strict requirement.

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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• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline