European Union Tax Law – 6635

The main objective of the course is to explore the fundamentals of EU tax law, in order to give an understanding of the tensions between the objectives of the EU and the Member States’ fiscal sovereignty. Focus will be on the application of the EU law fundamental freedoms in direct tax cases. To some extent, we will also cover the legislative harmoni­zation within the EU in the field of direct taxes. There will be a short introductory part where you will get acquainted with EU law. After that, we will have weekly discussion sessions where we closely study case law in tax matters by the European Court of Justice. You will study 40–50 of the most essential EU tax law cases. From these cases, we will examine how to conceive of EU tax law as a systematic whole.