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DRPS : Course Catalogue : School of Law : Law

Postgraduate Course: Principles of European Tax Law (LAWS11124)

Course Outline
SchoolSchool of Law CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThis course will cover the main developments of EU tax law, looking at the principles of the EU treaty as applied through the case law of the ECJ, legislative progress and ¿soft law¿. It will consider the impact of the EU legislation and case-law on the tax systems of Member States with regard to personal taxation, to corporate taxation and to VAT, as well as the EU directives dealing with mutual assistance between Member States for information exchange and for tax recovery. Proposals for reform will be critically considered.

Course description Not entered
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements Some previous knowledge of tax law is required and completion of the first semester course, Principles of International Tax Law, would be useful.
Additional Costs None
Information for Visiting Students
Pre-requisitesSome previous knowledge of tax law is required and completion of the first semester course, Principles of International Tax Law, would be useful.
High Demand Course? Yes
Course Delivery Information
Not being delivered
Learning Outcomes
On completion of this course, the student will be able to:
  1. Knowledge of the institutional competence of the EU in tax matters
  2. An awareness of the historical impact of the institutions of the EU on the tax systems of member states
  3. Detailed knowledge of both legislative and case-law developments at EU level and critical understanding of their impact (as well as of the impact of the proposals for reform) on the main direct and indirect taxes
  4. Familiarity with the tools of research into EU tax law in general
  5. Ability to autonomously recognise concrete situations where national tax rules may fall foul of EU tax legislation or case-law, and to critically examine these situations
Reading List
B.M.Terra, P.J. Wattel, European Tax Law, 6th Ed, 2012, part A (General EU law and taxation)
Additional Information
Graduate Attributes and Skills Students will have developed their critical analysis skills (as a result, in particular, of the analysis and the discussion of ECJ case-law)

Students will have enhanced their communication skills (particularly about issues on which clarity and precision are essentials)

Lastly, they will also have developed their autonomy in both submitting and defending creative and critical arguments in discussions, especially about controversial topics

KeywordsEU tax law,EU tax directives,fundamental freedoms
Course organiserDr Luca Cerioni
Tel: (131 6)50 6952
Course secretaryMiss Maree Hardie
Tel: (0131 6)50 9588
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