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| DROI0212-1

 | Droit fiscal européen

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| Duration : | 30h Th | |
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| Credits/ECTS : |
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| Holder(s) : | Franco Roccatagliata | |
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| Course contents :
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- International Tax Law and Community Tax Law : a General Comparison
- Ec Treaty and Other Multilateral Treaties
- Bilateral Double Taxation Convention and EC Law
- European Tax Law and EC Business : a General Approach
- European Tax Law and Fundamental Freedoms : Free Movement of Goods, Services, Capital, and Persons : the ECJ Case Law in Tax Matters (a Selective Approach)
- European Tax Harmonization: Direct Tax Directives , Soft Law Instruments, the Savings Issue and the Ensuing Directive
- Tax Law and European Competition Law (Fiscal State Aids)
- VAT : General Outline
- Tax Law and Environmental Law : EC Aspects
- Tax Law and Electronic Commerce
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| Prerequisites :
| General Notions of Tax Law and European Law
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| Organization :
| Classical (ex cathedra) lectures - Students' Active Participation First Quadrimester | |
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| Written notes :
| Various Documents and Incomplete Syllabus (distributed after or before each Lecture - through Email) | |
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| Assessment :
| Oral Exam
(The Students's Active Participation during the Lectures being Appreciated) | |
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| Contacts :
| M. Marc Bourgeois, assistant email: Marc.Bourgeois@ulg.ac.be tél : : +32-4-3664883 | |
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