Παρουσίαση/Προβολή

(LAW745) -  Ρεβέκκα-Εμμανουέλα Παπαδοπούλου

Περιγραφή Μαθήματος

This module introduces students to the fundamental principles and rules of European Union Tax Law. It explores the integration process in the field of taxation through primary and secondary EU law, as interpreted by the case-law of the Court of Justice of the European Union (CJEU), and it focuses on recent developments at the European level and their interaction with international initiatives in the field of taxation. Topics discussed comprise the Customs Union rules, the EU Member States’ obligations in the field of internal taxation and direct taxation, the role of bilateral conventions for the avoidance of double taxation, the EU rules on taxation of transnational transactions and savings income, the VAT system, as well as the new EU rules against tax avoidance practices. Current and future developments at the European level and their link to the OECD initiatives, are appreciated through a legal scope.

Ημερομηνία δημιουργίας

Δευτέρα 15 Φεβρουαρίου 2021