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| DROI0212-1 | European fiscal law
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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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| Language : | Langue française |
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| Course contents : |
- 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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