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| DROI2025-1 | European tax law: specialisation
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Isabelle Richelle |
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| Language : | French language |
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| Course contents : | Is there such a thing as "European taxation"? What possibilities does the European Treaty present to tax payers? What routes of appeal are offered by European law? What arguments form the basis of this?
National taxation is subject to a certain limits in terms of community norms, both in terms of indirect taxation (taxes which amount to customs duty, discriminatory taxes) as well as direct taxation (control in terms of free circulation of people, goods, services and capital). The Treaty establishing the European Community also allows for a certain harmonisation in terms of indirect taxation (VAT and other indirect taxes) and direct taxation (in particular parent-subsidiary directives, merger directives).
An increasingly marked influence of these European rules on national taxation can be observed. |
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| Course objective : | Raising awareness of the increasing importance of European laws applicable to the field of taxation, namely:
- to enable understanding of the concrete contribution which Europe makes to this field;
- to allow practitioners to best apply the European principles to practical cases which they encounter and to integrate this information into their advisory work. |
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| Prerequisites : | Elements of local, regional, international and European taxation, part on European taxation, Mr. Wathelet. |
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| Workshops : | The course combines theoretical presentations and analysis of practical cases.
More specifically, students are called upon to analyse the jurisprudence of the Court of Justice by focussing on a specific theme to be chosen. |
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| Written notes : | Malherbe, J., Malherbe, Ph., Richelle, I. and Traversa, E., Direct Taxation in the Case-Law of the European Court of Justice, Bruxelles, Larcier, 2008.
Powerpoint presentations
Website www.europa.eu.int (http://www.europa.eu.int )
Journals Intertax, EC Tax Review, European Taxation, ... |
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| Assessment : | Written examination.
Evaluation of the presentation of a case and participation in class. |
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| Contacts : | Isabelle.richelle@ulg.ac.be
Or
Marc.Alexandre@Ulg.ac.be
Or
Dominique.haulet@ulg.ac.be |
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| Remarks : | Powerpoint presentations. Students are requested to put their own powerpoint presentations of their case study on line, for the attention of other students.
To be saved and sent to Marc.Alexandre@Ulg.ac.be |
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