Curriculum Guide · Courses

Professor Van Raad

LL.M Course 838 (cross-listed) | 1 credit hours

The course/seminar will deal with income tax issues that arise under EU law. It will begin with a brief introduction to European Union institutions, instruments and law. Thereafter the impact of EU law on the domestic tax law of the EU Member States will be discussed. Such domestic law is restricted both by the EU Directives in the tax area (most importantly: the Parent-Subsidiary, Merger and Interest-Royalty Directives) and by the general freedom-of-movement and nondiscrimination rules in the Treaty on the Functioning of the European Union (TFEU). In the course/seminar these Directives will be analyzed along with the ongoing attempts to harmonize (company) income tax rules on cross border income. In addition, attention will be paid to the case law of the Court of Justice of the EU regarding the application of the free movement and nondiscrimination provisions of the TFEU to cross-border (company) income tax issues. Also the TFEU’s rules on state aid will be (briefly) visited along with the EU Code of Conduct on harmful tax practices.

Students may not receive credit for both this course the JD course: EU Tax Law.