Lecture 1 - Background and Basics in EU Law

This class provides an introduction to EU law. It  gives a brief overview of the history of the European Union and introduces basic concepts and principles of EU law, the EU institutions and the sources of EU law (e.g. primary and secondary EU law). It also introduces students to the fundamental concepts of international tax law.   

Lecture 2 - EU Tax Directives (1)

This class introduces the students to secondary EU law. It  gives a brief overview of the existing EU secondary legislation, both in direct  and indirect taxation. As the focus of the course is on direct taxation, the direct tax directives, in particular, the Parent-Subsidiary Directive and the Interest & Royalties Directive are examined more in detail. In addition, the main objective and features of the Directive on Administrative Cooperation (DAC) are also explained.  

Lecture 3 - EU Tax Directives (2) and EU Fundamental Freedoms (1)

The first part of the  class  covers the Anti-Tax Avoidance Directive (ATAD) - basic terms and concepts, and an analysis of the anti-avoidance rules laid down in the ATAD. The second part of the class  introduces the students into primary EU law, in particular,  the impact of the fundamental freedoms on the area of direct taxation.

Lecture 4 - EU Fundamental Freedoms (2)

This class is dedicated to further examination of the fundamental freedoms, discussing in detail the method of analysis that the CJEU applies when it examines the compatibility of the direct tax measures of the Member States with the fundamental freedoms.

Lecture 5 - EU Fundamental Freedoms (3)

This class continues the discussion on the direct tax case law of the CJEU, and deals, in particular, with cases related to intra-EU payment of dividends.

Lecture 6 - EU Fundamental Freedoms (4)

This class continues the discussion on the direct tax case law of the CJEU, and deals, in particular, with cases related to exit taxes and CFC regimes.

Lecture 7 - EU Fundamental Freedoms (5) and Future of EU Tax Law

The first part of the class  continues the discussion on the direct tax case law of the CJEU, and examines the cases related to the treatment of cross-border losses. The second part of the class  briefly present the most recent developments in EU secondary legislation (e.g. the introduction of a global minimum tax) and potential future developments (e.g. the EU Commission’s proposal for BEFIT). 

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.

> 70% attendance required

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

The basics of European Tax Law will be taught in a classical lecture. A major part of the course deals with the case law of the Court of Justice on direct taxation. Students will familiarize themselves with the cases through case summaries. Students will also make group presentation on certain cases on class, explaining the facts, legal issues raised by the case and the main lines of the CJEU’s decision.

Prerequisites to pass the course are

• Written exam : 75%
• Case study group presentation: 25%

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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• 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