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Course

Specific Tax Jurisdiction: Europe - ATAX0434

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0434 Course Outline

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 9255 or 9260 or 9245 or 9200 or 5740 or 9210 or 9230 or 9257 or 9231 or 5231

Excluded: ATAX0334, ATAX0534

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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