6 ECTS credits
150 h study time

Offer 1 with catalog number 6017486FER for all students in the 2nd semester at a (F) Master - specialised level.

Semester
2nd 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
Jean-Philippe Van West (course titular)
Activities and contact hours
39 contact hours Lecture
Course Content

The course aims to provide students with a thorough knowledge and understanding of international and European direct tax law, and the interaction between international tax law and European tax law. Furthermore, this course aims to give an in-depth study of a number of recent developments in the area of of international and European direct tax law.

The first part of the course will focus on the general international and European tax law framework and some basic principles.

The second part of the course will focus on a thorough overview of the scope and application of double tax conventions based on the OECD Model Convention.

The third part of the course will focus on the EU regulatory framework in the area of direct taxation. In this part emphasis is put on "negative" integration through the case law of the European Court of Justice, and on "positive" integration through secondary law (EU directives in the area of direct taxation).

The fourth part of the course will focus on a number of recent developments in the area of international and European direct tax law including tax transparency and the OECD BEPS Project.

 

Course material
Digital course material (Required) : PowerPoint presentations (Canvas), J-P Van West
Digital course material (Required) : OECD Model Tax Convention (2017)
Digital course material (Required) : Selected case law of the Court of Justice of the European Union in the area of direct taxation
Digital course material (Required) : EU Directives in the area of direct taxation
Handbook (Recommended) : Introduction to the Law of Double Taxation Conventions, M. Lang, 3rd edition, Wien, Linde Verlag, 9783714303674
Handbook (Recommended) : Introduction to European Tax Law on Direct Taxation, Lang (ed.), 7th edition, Wien, Linde Verlag, 9783707346558
Additional info

Optional reading materials will be made available through Canvas

Working methods: teaching, interactive lectures.

 

Learning Outcomes

Algemene leerresultaten

The main learning result is the acquisition and deepening of the knowledge in the tax discipline concerned and the application in practice of this knowledge. In addition, the course specifically aims to stimulate independent and critical thinking when applying the acquired knowledge.

 In concrete terms, students are expected to:

•    have a thorough knowledge of the general international and European regulatory tax framework;
•    have a thorough knowledge of the basic principles of international and European direct tax law and be able to apply these in practice;
•    have a thorough knowledge of the scope and application of the OECD Model Tax Convention (2017);
•    be able to apply the OECD Model Tax Convention (2017) to a given fact pattern;
•    have a thorough knowledge of the European regulatory tax framework;
•    have a thorough knowledge of the EU Directives in the area of direct taxation;
•    be able to apply the EU Directives in the area of direct taxation to a given fact pattern and explain their purpose and consequences;
•    have a thorough knowledge of the general structure of the cases of the Court of Justice of the European Union in the area of direct taxation and the methodology that the Court of Justice of the European Union applies;
•    be able to read, summarize, present, discuss and critically reflect on cases of the Court of Justice of the European Union in the area of direct taxation;
•    have a thorough knowledge of selected topics in the area of international and European direct tax including tax transparency and the OECD BEPS Project;
•    be able to critically analyse complex problems in the field of international and European taxation and be able to reflect on their impact on society;
•    be able to communicate in writing and orally about subjects and issues from the knowledge domain with a correct language use and correct use of terminology.

 

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

This offer is part of the following study plans:
Master of Laws: Dual Master in Comparative Corporate and Financial Law (only offered in Dutch)
Master of Laws: Civil and Procedural Law (only offered in Dutch)
Master of Laws: Criminology (only offered in Dutch)
Master of Laws: Economic Law (only offered in Dutch)
Master of Laws: Tax Law (only offered in Dutch)
Master of Laws: International and European Law (only offered in Dutch)
Master of Laws: Public Law (only offered in Dutch)
Master of Laws: Social Law (only offered in Dutch)
Master of Laws: Criminal Law (only offered in Dutch)
Master of Laws: Law and Technology (only offered in Dutch)
Master of International and European Law: Standaard traject (only offered in Dutch)