Students understand business tax systems in the EU - member states as well as the basic structures of the relevant European law.
Students understand the impact of the European Court of Justice rulings on the tax planning opportunities of European companies.
Most notably, students focus on possible ways to harmonise company taxation within the European Union as well as on the European Commissions proposal of a common consolidated corporate tax base (CCCTB).
Aim of module
Taxation of sole proprietors, partnerships and corporations in Europe,
European tax law (EC treaty and directives),
European corporate tax planning,
European tax planning and the case law of the European Court of Justice (ECJ),
Corporate tax harmonisation in the European Union.
Recommended: Knowledge of contents of Module TAX 510 and Module TAX 520 or Module TAX 530
Lecturer / Person in charge:
Form of Assessment:
Written examination (90 minutes)
Duration of module: 1 semester