Duration
15h Th
Number of credits
| Specialised master in tax law | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course will include an introduction to the fundamentals of the tax law of the European Union. After an overview on the possibilities to apply EU law in the field of taxation, the course will focus on the control of national tax laws, through the analysis of the case-law of the European Court of Justice. The course will more specially focus on the implementation of the fundamental freedoms. Students are encouraged to read about twenty decisions of the Court of Justice, mainly in connection with measures of Belgian law.
Learning outcomes of the learning unit
The aim is to inform the students on the applications of European law in the field of taxation and to enable them to detect in the Belgian tax legislation potential violations of the right of the European Union. The objective is also, through reading judicial decisions, to develop reasoning in European tax law (mainly in the field of direct taxation in relation with the fundamental freedoms of movement).
Prerequisite knowledge and skills
Students are encouraged, prior to the first lesson, to remember the basics of the institutional law of the European Union.
Planned learning activities and teaching methods
Ex cathedra statement interactivity with students, especially when preliminary reading are recommended.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
Face-to-face
The presence of students is strongly encouraged to promote discussions. Audio-visual recordings of the classes will be available via lolahd.
Recommended or required readings
A PowerPoint will be made available to students. Students will be asked to research for themselves the legal decisions which are the subject of background reading.
A bibliography is available on lol@HD.
Assessment methods and criteria
Exam(s) in session
Any session
- In-person
written exam ( open-ended questions )
Additional information:
Written exam (practical cases) - first and second sessions.
Work placement(s)
Organizational remarks
Contacts
Isabelle.Richelle@uliege.be