EU Indirect Tax Law

This course challenges the notion of the EU internal market from an indirect tax perspective. Hence, the basic features of Art. 110 TFEU prohibiting Member States to impose taxes and fees with discriminatory effects on goods and Art. 113 TFEU providing the basis for the harmonization of indirect taxes are cornerstones in this course. The course aims at explaining the basics of indirect taxes; including customs, excises, fees and social charges from their close relationship to the functioning of the internal market. Particular focus is given to the harmonized value added tax and the application of state aid provisions in the area of environmental taxes.

After completing the course the students should have an advanced understanding of the EU law provisions and principles affecting the area of indirect taxation in the EU and the co-existence between EU law and national laws in the Members states in securing the effectiveness of EU law in the Member States application of indirect taxes. The EU law provisions are also explained from an international law perspective, particularly where cross-border movements in and out of the union are studied. Furthermore, the students should have acquired abilities to identify and solve legal substantive indirect tax issues, particular in the area of value added tax, environmental tax and social security charges. They should also have acquired knowledge about different courts interpretation and application of indirect tax regimes under the awareness of the internal market perspective.

The course is examined by written papers and active participation in seminars. The students should have acquired skills in writing in English and presenting and discussing substantive legal issues on advanced level.