Vorlesung European Tax Law (150.002)
1. Taxes in the TFEU: EU competence and Member State competence
2. The Four Freedoms and Direct taxation: prohibition of discriminatory taxation
3. Inbound discrimination in detail, especially deductions, dividend taxation
4. Outbound discrimination in detail, especially group taxation regimes, loss treatment, dividend taxation
5. Harmonization of Direct Taxes & Direct Tax Directives
a) Parent Subsidiary Directive
b) Interest Royalty Directive
c) Merger Directive.
To provide a general overview and more detailed introduction to European direct taxation. The course is offered in English to give students additional training and practice in legal English and to allow for participation of international students.
Introduction to Taxation Law; Basic Knowledge of international tax law (Double Tax Treaty Law, Austrian foreign tax law) are recommended.
Written 45 minutes examination in open book mode, to be completed in English or German.
Legal texts (TFEU, Directives) as well as a Reader with academic articles to chosen topics will be available to students enrolled in the course for download via KUSSS.