European tax law: specialisation

Duration

30h Th

Number of credits

Lecturer

Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The course is an extension of the course "Elements of European taxation" and aims to provide a deepening of the material for any tax specialist to include in its analysis of a tax issue, the European element.
The course focuses on two main themes: the provisions of the Treaty allowing the control of national tax provisions, with particular emphasis on the case law of the European Court of Justice in the field of direct taxation. We will then examine the harmonization process, with particular emphasis on direct taxation and its most recent developments.

Learning outcomes of the learning unit

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; - to apprehend the European construction in its variant "taxation", since the adoption of the Treaty of Rome in 1957 until today.

Prerequisite knowledge and skills

Elements of local, regional, international and European taxation, part on European taxation, I. RICHELLE.

Planned learning activities and teaching methods

The course combines theoretical presentations and analysis of practical cases. More specifically, students are called upon to participate in class ; personal work required.
The course could also be organized as a seminar, around one or more topics.

Mode of delivery (face-to-face ; distance-learning)

campus based

Recommended or required readings

See bibliography on Lol@  
Powerpoint presentations   
Site https://europa.eu/european-union/index_en

Assessment methods and criteria

The evaluation modalities may vary according to the working methods chosen for the course.
Where these modalities requires a written examination, it shall consist of open-ended questions focused on case analysis and aimed at implementing the rules studied.
Where appropriate, the assessment is partially or totally based on the personal work presented by the students and / or participation in the course.

Work placement(s)

Organizational remarks

Powerpoint presentations. Students are requested to put their own presentations of case study on line, for the attention of other students.
To be saved and sent to Marc.Alexandre@Ulg.ac.be

Contacts

Isabelle.richelle@ulg.ac.be

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