EUROPEAN TAX LAW
| Title | ΕΥΡΩΠΑΪΚΟ ΦΟΡΟΛΟΓΙΚΟ ΔΙΚΑΙΟ / EUROPEAN TAX LAW |
| Code | ΔΔΠΕΒ04 |
| Faculty | Law |
| School | Law |
| Cycle / Level | 2nd / Postgraduate |
| Teaching Period | Spring |
| Common | No |
| Status | Active |
| Course ID | 600016827 |
Programme of Study: Public Law and Political Science
Registered students: 11
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| KORMOS | Elective Courses | 2 | 1 | 5 |
| Academic Year | 2025 – 2026 |
| Class Period | Spring |
| Faculty Instructors |
|
| Weekly Hours | 2 |
| Class ID | 600289256
|
Course Type 2021
Specialization / Direction
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600289256
Prerequisites
General Prerequisites
The course has no formal prerequisites. In order for the participants to be able to better understand the structure of the taught issues as well as various doctrinal issues of a general nature in relation to them, familiarization with basic concepts and doctrinal categories of public law and political science is useful.
Learning Outcomes
Development of the ability to recognise und understand the main interpretative issues related to the taught provisions, to use appropriate interpretative methods for solving them, to present und critically evaluate the opinions supported about them in science and jurisprudence and to apply correctly the provisions in the framework of practical exercises.
General Competences
- Apply knowledge in practice
- Retrieve, analyse and synthesise data and information, with the use of necessary technologies
- Adapt to new situations
- Make decisions
- Work autonomously
- Work in teams
- Work in an international context
- Work in an interdisciplinary team
- Generate new research ideas
- Design and manage projects
- Appreciate diversity and multiculturality
- Respect natural environment
- Demonstrate social, professional and ethical commitment and sensitivity to gender issues
- Be critical and self-critical
- Advance free, creative and causative thinking
Course Content (Syllabus)
In the European Tax Law course, issues such as the prohibition of tax discrimination and the tax harmonization of indirect and direct taxes are considered. In the context of the harmonization of indirect taxes, the establishment of a common VAT system is mainly examined, while issues related to the treatment of VAT fraud are also examined. In the context of the harmonization of direct taxes, both the jurisprudence of the Court of Justice of the European Union and the Directives, such as the Directive on the common tax regime for cross-border business restructuring operations, the Directive on the taxation of savings interest, the Directive on parent - subsidiaries, the Cross-Border Mergers Directive, etc. etc. Actions at the EU level to deal with tax evasion, tax avoidance, aggressive tax planning, harmful tax competition, erosion of the tax base, such as the Package of measures to deal with tax evasion, are also examined. Also examined are the measures taken at the EU level on the one hand to improve tax transparency, such as in particular the Directive on the exchange of information, and on the other hand to resolve tax disputes at the EU level, such as the Arbitration Convention and the Directive on the resolution of tax disputes differences. Also, issues related to EU tax policy and administration are considered. In this context, the discussion regarding decision-making on tax issues, the removal of tax obstacles for cross-border economic activities, the assessment tools of tax administrations, etc. are mainly considered.
Educational Material Types
- Notes
- Slide presentations
- Video lectures
- Audio
- Book
Use of Information and Communication Technologies
Use of ICT
- Use of ICT in Course Teaching
- Use of ICT in Laboratory Teaching
- Use of ICT in Communication with Students
- Use of ICT in Student Assessment
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 39 | 1.6 | |||
| Seminars | 12 | 0.5 | |||
| Reading Assigment | 73.5 | 2.9 | |||
| Written assigments | 60 | 2.4 | |||
| Exams | 3 | 0.1 | |||
| Total | 187.5 | 7.5 |
Student Assessment
Description
Written or oral examination at the end of the semester on the subject-matter covered during lectures and seminars.
Evaluation of a written assignment (paper) on a topic selected by each student.
Student Assessment methods
- Written Exam with Extended Answer Questions (Formative)
- Written Assignment (Formative)
- Oral Exams (Formative)
Bibliography
Course Bibliography (Eudoxus)
Βιβλία, άρθρα και μονογραφίες για το αντικείμενο του μαθήματος.
Additional bibliography for study
Επιπρόσθετη βιβλιογραφία καθώς και άλλο βοηθητικό υλικό (διαγράμματα παραδόσεων, πρακτικά παραδόσεων, αποφάσεις νομολογίας, φροντιστηριακές ασκήσεις, σεμιναριακό υλικό) παρέχεται κατά τη διάρκεια των μαθημάτων από τον εκάστοτε διδάσκοντα / διδάσκουσα ή αναρτάται στο e-learning.
Last Update
24-11-2023
