European Tax Law

The course European Tax Law begins with an introduction into the general principles of EU law looked form a tax perspective, followed by an analysis of the relevance of fundamental freedoms for direct taxation. Subsequently, the course deals with the tax directives and the EU state aid rules with a focus on direct taxes. A particular focus lies on the Dispute Resolution Directive and the Tax Arbitration Convention. The course is conducted entirely in English.

The following Textbook serves as the basis for the lecture:

• Lang, Introduction to European Tax Law on Direct Taxation (8th edition, 2024).

This book is considered mandatory reading for the course.

Beyond the Textbook, supplementary course materials - such as specific case law for individual classes - will be made available on OLAT (after registering for the course) and communicated via the platform.

The course does not conclude with a written or oral examination. Student performance is assessed on the basis of individual presentations and active participation in class discussions.

Each student is required to deliver a presentation on an assigned topic, involving the analysis and discussion of a decision/case of the European Court of Justice, the Swiss Federal Supreme Court, or the European Commission. The corresponding cases will be assigned two weeks prior to the scheduled presentation date.

Active participation and regular attendance are mandatory. In order to qualify for successful completion of the course and allocation of ECTS credits, students must not miss more than three class sessions.