Curriculum Guide · Courses
EU Tax Law
J.D. Course 487 (cross-listed) | 1 credit hours
Tax harmonization within the European Union is very difficult to achieve. Most legislative measures of the European Union in this area require the consensus of all 27 member states. The only real engine of harmonisation seems to be the European Court of Justice (ECJ). The ECJ itself cannot harmonize the tax systems, however, the Court can force the member states to open their tax systems for tax competition within Europe. The judgments delivered by the ECJ are most of the time very surprising, even to experts.
WEEK ONE COURSE. This seminar will meet for one week only, on the following days: Monday, January 7, 2013, through Friday, January 11, 2013, 9:00 a.m. - 12:00 p.m. This course is mandatory pass/fail and will count toward the 7 credit pass/fail limit for J.D. students. Note: Attendance at all class sessions is mandatory and all enrolled students must attend the first class in order to remain enrolled. Students on the wait list must attend the first class in order to be admitted off the wait list. Enrolled students will have until Monday, January 7, 2013, 5:00 p.m. to drop this course.