EUROPEAN COMMUNITY TAX LAW

LAW5ETL

Not currently offered

Credit points: 15

Subject outline

This course aims to provide an introduction to EC tax law for Australian students, as well as examining in some detail the developments in the field to challenge students from the EC. It will address the following topics: The Institutional Background; Overview of the Development of EC Tax Law; The Harmonisation of VAT; The Harmonisation of Direct Taxes, Jurisprudence of the European Court of Justice on Direct Taxes; The Harmonisation of Other Taxes and Duties; The EC and International Tax Law; The Role of the ECJ in Taxation Matters; The Future Directions of an EC Tax Law; EC VAT law and EC VAT and E-business

FacultyFaculty of Business, Economics and Law

Credit points15

Subject Co-ordinatorDavid Wishart

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsEC Tax LawPrescribedFarmer & LyalOXFORD
ReadingsMaterials on International and EC Tax LawPrescribedVan Raad, K.ITC LEIDEN, VOLUME 2

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