Specific Tax Jurisdiction: Europe - ATAX0434

 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9260 or 9255
 
 
Excluded: ATAX0334, ATAX0534
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description


This course involves a detailed study of the rules of European Community law which have an impact on the tax systems of the Member States and Third Countries. The aim of the course is to bring participants up to speed with the critical issues that are relevant to doing business in the European Community from an EC Tax law perspective. Comparisons of those rules with international norms or the rules of other commercially important jurisdictions will be made.


Recommended Prior Knowledge


None

Course Objectives


Students in this course will develop an understanding of EC Tax Law. More specifically, at the completion of this course students will be able to:
  • Articulate a detailed understanding of the framework and policies of the European Community/Union relating to taxation, including the workings of its institutions, the jurisprudence of the ECJ, the rules at the Community level impacting on tax, and the issues arising from the interaction of these rules with the tax systems of the Member States
  • Understand how Member States' tax rules conflict with Community law and how Community rules become part of national law
  • Analyse and explain the significant rulings of the ECJ in relation to tax
  • Identify the key issues arising for the Member States in the EC Tax sphere
  • Identify EC tax issues for companies and individuals operating in the EU/EEA
  • Outline the relationships between EC law and Third Countries
  • Specify the problems which EC law creates for tax treaties between Member States and Third Countries
  • Demonstrate a solid understanding of the European VAT system and be able to compare those rules with the GST rules in Australia
  • Stand back from the European Community and see how it fits into the global market and understand its internal and external dimensions in relation to tax.

Main Topics


  • The EC Treaty and the Institutional framework of the EU
  • The Community's secondary rules relating to taxation
  • Indirect taxes (VAT)
  • The direct tax case law of the ECJ
  • Miscellaneous EC tax issues

Assessment


1 Research Paper
1 Exam

Course Texts


Prescribed
Van Raad K, Materials on International and EC Tax Law (Volume 2. 2005/2006) (Leiden: International Tax Center, 2005)

The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Terra B & Wattel P, European Tax Law (The Hague: Kluwer Law International, 4th ed., 2005)