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
Faculty: Faculty of Business, Economics and Law
Credit points: 15
Subject Co-ordinator: David Wishart
Available to Study Abroad Students: Yes
Subject year level: Year Level 5 - Masters
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: N/A
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | EC Tax Law | Prescribed | Farmer & Lyal | OXFORD |
| Readings | Materials on International and EC Tax Law | Prescribed | Van Raad, K. | ITC LEIDEN, VOLUME 2 |