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.

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

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

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.

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 50% of the final grade (25% for each part of the course), the final exam for 50%.

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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