| CODE | ECL5115 | ||||||||
| TITLE | European Union Tax Law | ||||||||
| UM LEVEL | 05 - Postgraduate Modular Diploma or Degree Course | ||||||||
| MQF LEVEL | 7 | ||||||||
| ECTS CREDITS | 10 | ||||||||
| DEPARTMENT | European and Comparative Law | ||||||||
| DESCRIPTION | The focus of this study-unit is on the competence of the European Union in matters of taxation. While it has long been recognised that the European Union is the authority in matters of customs duties and also VAT, it is increasingly being recognized that all aspects of taxation are of relevance therein. The study-unit addresses the key legislation and jurisprudence of the European Court of Justice that are relevant in the context of EU direct and indirect tax legislation. Study-Unit Aims: The study-unit adopts a historical approach emphasizing the development of both the indirect and the direct tax dimensions of EU law by direct reference to the applicable legislation and to the case law of the CJEU; special attention is also given to the manner in which the EU’s competence in tax matters has expanded over the years. Comments would also be made on the impact of EU legislation on domestic tax laws and on the legal challenges presented in adjusting national tax systems to be compatible with the broader aims of community development. The ultimate aim is to put students in a position to take up professional practice in the field or to undertake further advanced academic work, as well as to move into related spheres of work, including those with governmental or regulatory bodies. Learning Outcomes: 1. Knowledge & Understanding This study-unit is aimed at achieving three broad objectives and by the end of the study-unit the student should be in a position to: (a) carry out independent analysis of thesalient aspects of the most important EU tax measures and to carry out relevant research on the subject in an independent manner; (b) analyse how tEU tax law fits within the general framework of EU law and the relationship that this subject has with other branches of EU law; (c) able to analyse and examine the relationship between EU tax law and relevant international and domestic tax legislation and the effect that EU tax law leaves on such tax legislation. 2. Skills By the end of the study-unit students would be expected to have a good grasp of the relevant EU tax law provisions and to be in a position to apply them in discussing relevant EU tax issues as well as in solving EU tax case studies. This should also enable students to utilise the acquired knowledge and understanding to be able to carry out researching their own dissertation. Furthermore, the practical aspect of this course will enable students to be able to work confidently in legal and accounting firms as well as in governmental and regulatory bodies in areas requiring a good background knowledge of EU Tax Law. Main Text/s and any supplementary readings: Main Texts: Selected Books including: 1. Terra B & Kajus J, (2022), A Guide to the European VAT Directives International Bureau of Fiscal Documentation. 2. Terra BJM & Wattel P, (2019), European Tax Law, Wolters Kluwer, Seventh Edition. 3. Van Raad Kees (ed.) (2020), Materials on International, TP and EU Tax Law, 2020-21, International Tax Center Leiden, 2020. 4. KPE Lasok (2020), EU Value Added Tax Law, EE, August. 5. Juliane Kokott (2022), EU Tax Law, April. Selected Legislation particularly the relevant EU Council directives and draft directives, conventions and provisions of the EC Treaty and of domestic legislation referred to during the course. During lectures students will also be referred to various articles, academic papers and other relevant material, including material from the Official Journal of the European Union and articles from journals such as EC Tax Review, International Taxation and the IBFD Bulletin. |
||||||||
| STUDY-UNIT TYPE | Lecture | ||||||||
| METHOD OF ASSESSMENT |
|
||||||||
| LECTURER/S | |||||||||
|
The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2024/5. It may be subject to change in subsequent years. |
|||||||||