Checking date: 14/05/2024

Course: 2024/2025

Tax policy in the EU
Master in European Union Law (Plan: 316 - Estudio: 302)

Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 5.0 ECTS


Requirements (Subjects that are assumed to be known)
Administrative law, civil law, commercial law and private international law.
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.
Skills and learning outcomes
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 positive and negative integration; 1.3 Introduction to the incidence of EU Law on income taxation Lesson 2: EU negative integration on income taxation: 2.1 the incidence of the EU fundamental freedoms and the non-discrimination principle in the taxation of cross-border transactions. 2.2 The State Aid prohibition and income taxation. 2.3 The Code of Conduct on business taxation Lesson 3: EU positive integration on income taxation: 3.1 Introduction to EU Directives on income taxation and related formal aspects and their interaction with primary law. 3.2 The Parent-Subsidiary Directive (PSD). 3.3 The interest and royalties Directive (IRD). 3.4 The neutrality in restructurings Directive. 3.5 The Anti-Tax Avoidance Directive (ATAD). 3.6 The Directive on Tax Administrative Cooperation (DAC).
Learning activities and methodology
TRAINING ACTIVITIES Theoretical and practical presentation of the impact of the European taxation regulations on the functioning of the internal market. Explanation of harmonization and coordination techniques for the implementation of this framework. Theory hours Practical hours Hours of student work and other activities. TEACHING METHODOLOGIES Class lectures by the professor with the support of computer and audiovisual media, in which the main concepts of the subject are developed and the bibliography is provided to complement the students' learning. Critical reading of texts recommended by the professor of the subject: Press articles, reports, manuals and/or academic articles, either for later discussion in class, or to expand and consolidate the knowledge of the subject. Resolution of practical cases, problems, etc., posed by the teacher individually or in groups. Presentation and discussion in class, under the moderation of the teacher of topics related to the content of the subject, as well as case studies. Elaboration of works and reports individually or in groups.
Assessment System
  • % end-of-term-examination 80
  • % of continuous assessment (assigments, laboratory, practicals...) 20

Calendar of Continuous assessment

Basic Bibliography
  • Ben Terra and Peter Wattel. European Tax Law. Kluwer Law International. 2018
  • C.H.Panayi et al. Research Handbook on European Union Taxation Law. Elgar . 2020
  • Michael Lang et al. Introduction to European Tax Law on Direct Taxation. Linde. 2020
  • Wolfgang Schön. EU Tax Law: An Introduction. 2019
Recursos electrónicosElectronic Resources *
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The course syllabus may change due academic events or other reasons.