SOLM325 European Union Corporate Tax Law

Module description

This module examines some of the tax implications of European integration affecting companies in their cross-border movement, as well as their investment strategies.  It does not focus on a specific national tax system but rather looks at the general scheme of affairs.

The module considers the Union’s governance model and how that model affects tax harmonization. Issues such as the fiscal veto, the powers of the various institutions in this area and the role of the Court of Justice in the development of EU tax law are considered. The module examines the actual sources of EU tax law, with a focus on corporate tax law (legislative instruments and case law). A number of topics are studied such as taxpayers' rights and protection, the role of the state aid prohibition etc.

The module also examines recent developments and high-profile debates in the intersection of international tax law and European tax law. 

Prior knowledge of tax law is not a prerequisite but helpful. Prior knowledge of EU law is not a prerequisite but again helpful.

Applicable groupings

• Commercial and Corporate Law LLM
• International Business Law LLM
• Laws LLM

Credits

15