Course Details

European Union Taxation

The objective of this course is to familiarize students with the tax rules developed at the European Union level concerning: (1) the current limits to their adoption taking into consideration the decision-making process (2) the main tax problems dealt by the European Union Court of Justice and the solutions implemented by the EU Member States (3) State Aids. A broad overview of both direct and indirect taxation will be given. Specific attention will be paid to some issues now under discussion, such as, tax transparency and whistleblowers, or green taxation and sustainable development. PRE-REQUISITES/RESTRICTIONS: A basic knowledge of general concepts on taxation is desirable.

Catalog Number: TAXLAW 643
Practice Areas: Taxation Practice Area


Course History

Spring 2020
Title: European Business and Tax Law
Faculty: Grau Ruiz, Maria Amparo (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 6