Details

The course will provide an introduction to both the business and tax issues that arise under EU law. It will begin with an overview of European Union institutions and law and then consider the impact of EU law on the domestic tax law of the EU Member States. Significant attention will be paid to the general freedom-of-movement and nondiscrimination rules in the Treaty on the Functioning of the European Union (TFEU) as well as the various EU Directives in the tax area, including the Parent-Subsidiary, Merger, and Interest-Royalty Directives. Attention will also be paid to the case law of the Court of Justice of the EU regarding the application of the free movement and nondiscrimination provisions of the TFEU to cross-border income tax issues. The tax aspects of the course will be taught by three visiting professors: Philip Baker, barrister and Queen's Counsel at Gray's Inn Tax Chambers, and senior visiting fellow at the Institute of Advanced Legal Studies, London University, in London, United Kingdom; Luc De Broe, Professor of Tax Law, Katholieke Universiteit Leuven, in Leuven, Belgium; and René Matteotti, Professor of Swiss, European and International Tax Law at the University of Bern, in Bern, Switzerland. Cameron and Fiebig.