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Taxes and Tax Harmonisation in the EU


Aims of the course

The main objective is to present the development of tax harmonization in the EU, both in the field of indirect and direct taxation.
Further, to analyse the role of the ECJ in this harmonization process.

Course syllabus

1. VAT: basic features
2. VAT, directive 2006/112/EC (Recast VAT directive) and EU harmonization
3. VAT and cross-boundary flows
4. Corporate income tax: basic features
5. International taxation of capital income and EU harmonization; the role of ECJ

Course director(s)

  • Office Hours
  • Thursday at 10:00 in RZ-102
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