Principles of European Tax Law (P02558)

? Credit Points : 20 ? SCQF Level : 11 ? Acronym : LAW-P-P02243

This course will consider the impact of the European Community on the national tax systems of member states, both through legislation and indirectly through the case law of the ECJ. Both direct and indirect taxes will be covered. The relationship between tax sovereignty and economic integration will be an underlying theme.

? Keywords : Tax, European Tax, Economic integration

Entry Requirements

? Pre-requisites : Some knowledge of domestic tax law. The course is designed to dovetail with Principles of International Tax Law, but this is not a compulsory pre-requisite. No prior knowledge of European Community Law is required.

? Co-requisites : None

? Prohibited combinations : None

? Costs : None

Subject Areas

Home subject area

Law, (School of Law, Schedule F)

Delivery Information

? Normal year taken : Postgraduate

? Delivery Period : Semester 2 (Blocks 3-4)

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

First Class Information

Date	Start	End	Room	Area	Additional Information
16/01/2009	11:10	13:00	Seminar Room L05, Old College	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Friday	11:10	13:00	Central

Summary of Intended Learning Outcomes

At the end of the course students will :
- have knowledge and understanding of how European law impacts on the national tax systems of member states,
- be able to comment critically on current law and proposals for reform
- have developed written and oral skills
- be able to make a presentation on powerpoint