The course introduces the students to the part of EU law that concerns direct taxation. We will deal with the harmonization of direct tax laws in the EU in order to obtain a basic understanding of the purpose, scope and content of the existing and proposed directives harmonizing substantive and procedural tax rules of the Member States. We will also look at the effect of the EU free movement provisions (i.e. fundamental freedoms). In this regard, the jurisprudence of the Court of Justice of the European Union (CJEU) on direct tax matters will be closely examined. Finally, we will discuss the direction in which EU tax law is expected to develop in the future.

Lecture 1 - Background and Basics in EU Law

This class will provide an introduction to EU law. It will cover the history of the European Union, basic concepts and EU principles, the EU Institutions and the sources of EU law (e.g. primary and secondary EU law).

Lecture 2 - EU Tax Directives (1)

This class will introduce the students to secondary EU law. It will give a brief overview of the existing EU secondary legislation, based on a the distinction between direct taxation and indirect taxation. The focus will be on the most common direct tax directives, in particular the Parent-Subsidiary Directive, the Interest & Royalties Directive. 

Lecture 3 - EU Tax Directives (2) and EU Fundamental Freedoms (1)

This class will cover the 1) Anti-Tax Avoidance Directive (ATAD) - basic terms and concepts, and presentation of certain rules (i.e. rules on exit taxation, the Controlled-Foreign Company rules, and the General Anti-Avoidance Rule), 2) the Directive on Administrative Cooperation (DAC) - basic concepts and overview of exchange of information at EU level, 3) a brief overview of the Dispute Resolution Directive (DRD). This class will also introduce the students to primary EU law. It will cover the Fundamental Freedoms relevant to the area of direct taxation.

Lecture 4 - EU Fundamental Freedoms (2)

This class will dedicated to further examination of the primary EU law and judgments of the CJEU. The following cases will be discussed during the class: C-270_83 Avoir Fiscal; C-234_01 Gerritse; C-279_93 Schumacker. 

Lecture 5 - EU Fundamental Freedoms (3)

This class will dedicated to further examination of the primary EU law and judgments of the CJEU, in particular cases related to treatment of dividends. The following cases will be discussed during the class: C-513/04 Kerckhaert-Morres, C-319/02 Manninen, C-379/05 Amurta.

Lecture 6 - EU Fundamental Freedoms (4)

This class will dedicated to further examination of the primary EU law and judgments of the CJEU, in particular cases related to exit tax and CFC regimes. The following cases will be discussed during the class: C-470/04 N, C-371/10 NGI, C-196/04 Cadbury.

Lecture 7 - EU Fundamental Freedoms (5) and Future of EU Tax Law

The last class of this course will examine the primary EU law and again will refer to certain basic landmark judgments of the CJEU, in particular cases related to treatment of losses. The following cases will be discussed during the class: C-446/03 M&Sr, C-414/06 Lidl, C-538/20 W AG. It will also briefly present the most recent developments at the EU level (e.g. the introduction of a minimum global tax) and potential future developments (e.g. the BEFIT). 

Students will obtain a solid understanding of the growing impact of EU law on domestic direct tax laws, the basis of and need for harmonization (i.e. positive integration) in this area as well as the concept of negative integration by the case law of the Court Justice that has a crucial role in approximating the direct tax laws of the Member States. With such knowledge, the students should be able to critically examine their domestic tax laws with regard to their compatibility with EU law.

> 70% attendance required

The attendance is required for classes in presence mode as well as for online classes.

The basics of European Tax Law will be taught in a classical lecture. A major part of the course deals with the case law of the Court of Justice on direct taxation. Students will familiarize themselves with the cases through case summaries. Students will also make group presentation on certain cases on class, explaining the facts, legal issues raised by the case and the main lines of the CJEU’s decision.

Prerequisites to pass the course are

• Written exam : 75%
• Case study group presentation: 25%

Basic knowledge of Austrian Tax Law

During the registration period places are allocated according to the "first-come, first-served" principle. After the registration period, students from the waiting list who don't yet have a valid registration will be assigned to available places based on their progress in their studies. Students which have completed the "basic course" and the "advanced course" in Tax Law will be preferred.

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• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline