Postgraduate Course: Principles of European Tax Law (LAWS11124)
Course Outline
| School | School of Law |
College | College of Humanities and Social Science |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Available to all students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This course will cover the main developments of EU tax law, looking at the principles of the EU treaty as applied through the case law of the ECJ, legislative progress and ¿soft law¿. It will consider the impact of the EU legislation and case-law on the tax systems of Member States with regard to personal taxation, to corporate taxation and to VAT, as well as the EU directives dealing with mutual assistance between Member States for information exchange and for tax recovery. Proposals for reform will be critically considered.
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| Course description |
Not entered
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | Some previous knowledge of tax law is required and completion of the first semester course, Principles of International Tax Law, would be useful. |
| Additional Costs | None |
Information for Visiting Students
| Pre-requisites | Some previous knowledge of tax law is required and completion of the first semester course, Principles of International Tax Law, would be useful. |
| High Demand Course? |
Yes |
Course Delivery Information
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| Academic year 2017/18, Available to all students (SV1)
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Quota: 25 |
| Course Start |
Semester 2 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Seminar/Tutorial Hours 20,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
176 )
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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| Additional Information (Assessment) |
One essay worth 100% |
| Feedback |
Students will be given the opportunity to complete one piece of writing as a formative assessment during the first half of the semester, and will be given a detailed written individual feedback.
Students are expected to reflected on their feedbacks, and to discuss how they propose to address any weakness indicated in these feedbacks, with a view to preparation for the summative assessment.
On their summative essay too, students will receive a detailed individual feedback.
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| No Exam Information |
Learning Outcomes
On completion of this course, the student will be able to:
- Knowledge of the institutional competence of the EU in tax matters
- An awareness of the historical impact of the institutions of the EU on the tax systems of member states
- Detailed knowledge of both legislative and case-law developments at EU level and critical understanding of their impact (as well as of the impact of the proposals for reform) on the main direct and indirect taxes
- Familiarity with the tools of research into EU tax law in general
- Ability to autonomously recognise concrete situations where national tax rules may fall foul of EU tax legislation or case-law, and to critically examine these situations
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Reading List
| B.M.Terra, P.J. Wattel, European Tax Law, 6th Ed, 2012, part A (General EU law and taxation) |
Additional Information
| Graduate Attributes and Skills |
Students will have developed their critical analysis skills (as a result, in particular, of the analysis and the discussion of ECJ case-law)
Students will have enhanced their communication skills (particularly about issues on which clarity and precision are essentials)
Lastly, they will also have developed their autonomy in both submitting and defending creative and critical arguments in discussions, especially about controversial topics
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| Keywords | EU tax law,EU tax directives,fundamental freedoms |
Contacts
| Course organiser | Dr Luca Cerioni
Tel: (131 6)50 6952
Email: |
Course secretary | Ms Olivia Hayes
Tel: (0131 6)50 9588
Email: |
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