European Tax Law

Aim

On completion of the course, the student should be able to - assess the importance of EU laws for application of Swedish tax laws and current taxation agreements, - demonstrate advanced knowledge of both the Swedish implementation of issued directives and of the relation of Swedish tax laws to the basic regulations of the EU treaty on free mobility and non-discrimination, - account for the function and working methods of the European Court of Justice, - identify and analyse the current practice of the European Court of Justice, - analyse, discuss and draw conclusions about the practices of the European Court of Justice in a for the area relevant issue with a scholarly approach, both in writing and orally, - reflect on and evaluate the conclusions presented, - account for the dynamic nature of the European Court of Justice with a scholarly approach.

Content

The emphasis of the course is on interpretation and handling of the rules of the EU treaty about free mobility and their effect on both national and international tax law. This includes analysis of the decisions of the European Court of Justice and studies of such practice implies for established principles in both international and national tax law.