UNSW LAW : ATAX0434 - Specific Tax Jurisdiction: Europe

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Units of Credit: 6

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.

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