Aufgrund eines Forschungssemesters von Prof. Dr. Madeleine Simonek werden die Vorlesungen im Herbstsemester 2017 von Dr. Peter Hongler (firstname.lastname@example.org) gehalten.
European Tax Law (V.-Nr. 1764)
The module European Tax Law is divided into four parts and begins with an introduction into the general principles of EU law looked at from a tax perspective. Part two dicsusses the impact of the fundamental freedoms on the domestc tax laws of the EU member states as well as the EU state aid rules with a focus on direct taxes. Even though direct tax law is not harmonised in the EU, the jurisdiction of the ECJ on the fundamental freedoms had in the past and still have an important influence on the national legislator's choices in matters of taxation. The third part of the course focuses on the EU directives with tax contents, in particular the merger directive, the parent-subsidiary directive and the the interest and royalties directive. The fourth part, finally, deals with the tax aspects of the bilateral agreements between Switzerland and the EU. Teaching will mainly be case-based and mainly consists of reading and discussing ECJ decisions.
|Date||Wednesday, 08:00 - 09:45 a.m. starting 20 September 2017|
Internationales Steuerrecht I (V.-Nr. 2221)
Das Modul dient der Einführung in
|Termin||Dienstag, 14:00 - 15:45 Uhr (ab 19. September 2017)|