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Rechtswissenschaftliche Fakultät Lehrstuhl Simonek

Herbstsemester 2021

European Tax Law (V.-Nr. 1086)


The course European Tax Law is divided into three parts and begins with an introduction into the general principles of EU law looked at from a tax law perspective. Included is also an overview of the tax aspects of the bilateral agreements between Switzerland and the EU. Part two dicsusses the jurisdiction of the ECJ on the fundamental freedoms and the impact of this jurisdiction on the domestic tax laws of the EU member states and on third states. Further, the EU state aid rules with a focus on direct taxes will be discussed as well. The third part of the course focuses on the EU directives with tax contents, in particular the merger directive, the parent-subsidiary directive, the interest and royalties directive and the anti-tax avoidance directive. The course does not conclude with an exam, instead the students have to complete three performances during the semester, each separately graded:

1) a presentation on an allocated topic;

2) a paper on an allocated topic;

3) active participation in the classes during the semester.

Date Tuesday, 14.00 - 15.45 starting 21 September 2021
Modul European Tax Law
Documents Course schedule and further information will be uploaded here on 7. September 2021. Slides and further materials will be available on the online platform OLAT from 14 September 2021.