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Graduate Program: European Tax Law

Program Objectives:
National tax laws currently in effect are subject to the increasing influence of European Community Law. In a series of groundbreaking decisions, the European Court of Justice has determined the significance of fundamental freedoms in the EC Treaty which pertain to the organization of national tax law regulations and whereby jurisdiction is growing in regards to its relevance and expression. Furthermore, there are substantial secondary legal standards in the organization of national tax laws, particularly in the areas of corporate tax, interest tax, and indirect taxes (sales tax, consumption tax, energy tax).

Today’s professionals require both knowledge of European tax law as well as the skills to legally apply community conforming laws; these are indispensable tools in the legal field, particularly taxation. The program, designed to provide an in-depth look at European tax law, is aimed at experts in tax consulting, employees at financial administrative offices, legal professions (lawyers, notaries), and for junior managers working in legal and accounting departments at international businesses and mid-size businesses. The program builds on a solid introduction to European legal foundations and explores the significance of fundamental freedoms for tax law, secondary legal requirements for national tax law and its implementation in Austria. The program explores European tax law and conveys skills to interpret national tax law norms to community conforming laws as well as identify possible community contrariety in national legal situation and position.

The Europeanization of national tax laws serves to help realize fundamental European freedoms and the domestic market as well as serve to strengthen member countries’ quality of location in lieu of international tax competition. Students in the program will come to understand the implications and accessibility of European tax law and apply these laws in an effort strengthen Austria as a business location. Taking the strong economic involvement with regions that border member countries into account, the program focuses strongly on Upper Austria as a business location.

The program in European Tax Law has been designed specifically for a) graduates of a legal or non-legal degree program at a university or university of applied sciences. Applicants must show proof of courses in basic tax law from the program’s curriculum; b) management level employees from international corporations or mid-size businesses who, due to their professional experience, have comparable qualifications in the field of tax law equivalent to a subject related university degree program.

The program incorporates didactic teaching methods aimed to closely link theory with practice relevant knowledge so that material learned during the program can be applied directly to real-world situations.

Admission Requirements:
(1) Applicants applying for admission to the program must have successfully completed a Bachelor’s, Master’s or Diploma degree in a related subject, or show proof of having completed a comparable degree which includes a base knowledge level of tax law.
(2) More qualified applicants in the field will be given preference. The final decision will be rendered by the Vice Rector of Teaching upon recommendation of the program’s Academic Director.
(3) Applicants who do not meet the academic prerequisites as stated in (1) may be admitted if open spots are available in the program and if the applicant can show documented proof of comparable qualifications such as a minimum of four years of professional work experience (including unfinished studies and/or short continual education programs).
(4) Applicants admitted to the program under (3) may only make up 50% of the total number of admitted students.
(5) In order to begin a new program, a minimum number of participants is required. Admission will become official once the minimum number has been attained.

Post Graduate Program: European Tax Law
Degree Awarded: Professional Master of Law (P LL.M.)
Dauer: 3 semesters

New program begins: no more program scheduled