Direct Taxation in an European and Global Context: Introduction (EU competence on Taxation: especially direct taxes); Direct Taxation: Court of Justice Case-Law (The Fundamental Freedoms); Direct Taxation: Court of Justice Case-Law (Tax treaties and EU law); Indirect Taxation in an European and Global Context: Introduction (How VAT works, introduction of VAT in European, and spread of VAT globally); Indirect Taxation: The European Experience (The European Internal Market project, role of the Court of Justice, and evolution of VAT over last four decades); Indirect Taxation: Problematic Areas (Limiting regressivity, VAT rates and exemptions for public goods); Indirect Taxation: Problematic Areas (Holding companies, dealings in shares, and financial services); Indirect Taxation: Planning, Abuse and Fraud (Distinguishing between planning, abuse and fraud, combating European-wide tax fraud); Indirect Taxation: Planning, Abuse and Fraud (Development of abuse test, implementing the test); Direct Taxation: Combating Abuse; Direct Taxation: Primary vs. Secondary Legislation; Taxation in Europe: Future Trends and Developments
Global Tax Law
5 ECTs / 24 / English