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The course European Tax Law begins with an introduction into the general principles of EU law looked at from a tax perspective, followed by an analysis of the relevance of fundamental freedoms for direct taxation and their interplay with double taxation treaties. Subsequently, the course deals with the tax directives and the EU state aid rules with a focus on direct taxes.
All materials for the course will be made available on OLAT (after registering for the course).
Lang Michael et al., Introduction to European Tax Law on Direct Taxation, 8th edition, Vienna 2024
Ben Terra/Peter Wattel, European Tax Law, 8th edition, Alphen aan den Rijn 2018
Schaumberg Harald/Englisch Joachim/Dobratz Lars, Europäisches Steuerrecht, 3rd edition, Cologne 2024
The course does not conclude with an exam, instead the students must give a presentation on an allocated topic. This will entail the presentation and discussion of a decision/case of the European Court of Justice, the Swiss Federal Supreme Court or the European Commission.
