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Specific Tax Jurisdictions: Europe - ATAX0334
Library

 
Faculty: Australian School of Business
 
 
School:  Australian School of Taxation and Business Law
 
 
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 5540, 5245 or 7545
 
 
Excluded: ATAX0434, ATAX0534
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
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

2 Assignments
1 Exam

Course Texts

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.