Checking date: 11/07/2020

Course: 2020/2021

Tax policy in the EU
Study: Master in European Union law (302)

Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 5.0 ECTS


Students are expected to have completed
Administrative law, civil law, commercial law and private international law.
Competences and skills that will be acquired and learning results.
ACHIEVEMENTS STUDENTS ARE EXPECTED TO FULFILL Being able to ground and develop reasoning on legal topics, often into an academic context. Capacity to focus the main issues of a concrete case and to expose to expert and non expert audience clearly. Refinement of those tools and abilities that will grant student's success in further readings and studies. Being conscious of growing importance of the EU Law in advocacy and full capacity of implementation of its principles and tools. Assessing the viability and worthy of the law as a mean to achieve market efficiency and macroeconomic stability. To use properly new technologies and information sources on EU law. Fostering individual initiative as added value in performing legal services as a single professional or a member of a law firm as well as any other organization. Knowledge and ability to use EU substantive and procedural law in legal advisory or proceedings before national and European courts. Ability to analyse, understand and expose the reaction of market subjects to supranational regulation. Ability to acquaint and build effective relationship with institutions and individuals entrusted with power of supervision of EU law Dominance of principles regarding State liability for infringements of EU law.
Description of contents: programme
Tax policy in the EU. Lesson 1: The legal framework of the European Union on taxation: 1.1 Provisions of the Treaties and Principles; 1.2 Foundations and implementation of normative harmonization; 1.3 Indirect Taxation: Common Customs Code; VAT; Accisas; Rates on energy consumption; 1.4 Direct taxation. Lesson 2: The Internal Market and Taxation: 1.1 Principles and jurisprudence of the Court of Justice; 1.2 State aid and direct taxation; 1.3 Taxation on corporate profits; 1.4 Administrative cooperation for the determination of the refund of undue charges. Lesson 3: The Budget of the European Union: 1.1 Fundamental concepts; 1.2 adoption procedure; 1.3 Implementation and control of budgetary expenditure.
Learning activities and methodology
ACTIVITIES Face-to-face classes Practical sessions Tutorships Work in group Individual reports METHODOLOGY Lectures, often through informatic and audiovisual facilities. The teacher will expose the basics of the subject as well as provide related bibliografy. It is mandatory for students to read and analyse the lecture material indicated by the teacher: it could be about academic and non-academic papers, reports, text books, for public discussion in class as well as a tool to consolidate the personal awareness and knowledge of the topic. Solving practical cases prepared by the lecturer, individually or per groups. Exposure in class under the presence of the lecturer of topics related to the subject and practical cases. Presentation of reports and other research works individually or per groups.
Assessment System
  • % end-of-term-examination 90
  • % of continuous assessment (assigments, laboratory, practicals...) 10
Basic Bibliography
  • Gormley, L.. EU Taxation Law. Oxford UP. 2018
  • Panayi, C. H. J. I.. European Union Corporate Tax Law. Cambridge UP. 2013
  • Schenk, A., Thuronyi, V., Cui, W.. Value Added Tax. A Comparative Approach. Cambridge UP. 2015
  • Zamparini, Luca - Villani Lubelli, Ubaldo. Features and Challenges of the EU Budget. Elgar. 2019
Recursos electrónicosElectronic Resources *
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The course syllabus and the academic weekly planning may change due academic events or other reasons.