International and European Tax Law

6 ECTS credits
150 h study time

Offer 1 with catalog number 6017486FER for all students in the 1st semester at a (F) Master - specialised level.

Semester

1st semester

Enrollment based on exam contract

Possible

Grading method

Grading (scale from 0 to 20)

Can retake in second session

Yes

Enrollment Requirements

De student is ingeschreven in een traject waar het opleidingsonderdeel voorkomt.

Taught in

English

Faculty

Faculty of Law and Criminology

Department

Tax Law

Educational team

Bernard Peeters
Marie Lamensch (course titular)

Activities and contact hours

39 contact hours Lecture

Course Content

The course is structured in two parts. A first part includes a systematic analysis of the basic principles of international taxation in both the direct (in particular OECD) and indirect (WTO and OECD) areas and an in-depth discussion of latest international development such as BEPS, the Global Forum on Transparency and Exchange of Information for Tax Purposes and the OECD International VAT/GST guidelines that all seek to address the tax challenges related to the development of a global and digital economy. A second part includes a comprehensive overview of the regulatory framework at the EU level, again in both the direct (Treaty, Secondary legislation and case law of the CJEU) and the indirect (Treaty, Secondary law in particular the VAT Directives, and case law of the CJEU) areas. In this second part, emphasis is put on the "negative" integration of national tax systems through the application of primary law and the "positive" integration of national tax systems through secondary law. Finally, recent development such as the Anti-Fraud and Avoidance Package and the reliance by the European Commission on EU State aid policy to tackle tax avoidance and harmful tax competition are discussed separately.

Course material

Digital course material (Required) : International and European Tax Law

Additional info

Learning Outcomes

General Competencies

Upon completion of this course, students will have a comprehensive understanding and knowledge of the international and European tax regulatory frameworks (hard and soft law) and will be able to work with these rules in any related private or public sector position.

Grading

The final grade is composed based on the following categories:
Oral Exam determines 100% of the final mark.

Within the Oral Exam category, the following assignments need to be completed:

Oral Exam with a relative weight of 1 which comprises 100% of the final mark.

Additional info regarding evaluation

Oral examination. Students will have, first, to prepare and present a case and, second, to answer open questions (without preparation).

Allowed unsatisfactory mark

The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context