European Tax Law

European Tax Law

Contract hours/week: 2

Assessment of studies: essay

Credits: 4

Semester: Autumn / Spring

Tutor: Dr. Eva Erdős, Department of Financial Law 



The course intends to give the base of the harmonization of the Community Tax Law. The main topics: The base of the European tax policy, the method of the tax harmonisation, the development of the tax harmonization, the sources of the Community tax law, Taxes in the EC Treaty Integration Basis. General EC law and international tax law: Negative Integration. European tax harmonization of indirect taxes. System of VAT. European tax harmonization of direct taxes: The Merger Directive: the Parent – Subsidiary Directive; The package to tackle Harmful Tax Competition.