2025 Tax System and EU
Content
- Organization and Task of Tax Administration and cooperation in EU
- National tax systems
- EU agreement and articles connected to taxation
- Tax policy in EU and free movement of goods, services and capital
- EU Directives and taxation
- Direct taxation and tax harmonization in EU
- Indirect taxation and tax harmonization
- European court and taxation
- Case study law and taxation
- Tax audit and cooperation inside EU
- Tax evasion and tax haeven
- Harmful tax competition in EU
Objectives and competences
Student:
- evaluate tax system in the framework of EU,
- argue issues of sovereignty of national tax policy
- generalise tax harmonization in EU
- critically evaluate the impact of European court of justice on national tax policy
- ground measures against tax evasion and harmful tax competition
Competences
- to feel confident in approaching complex questions, problems and content of tax systems in EU
- creative thinking and application of new knowledge,
- evaluate different systems of taxation in EU and in the world
- analyze, synthesize and evaluate tax policies
- understand and critically evaluate differences in tax systems
- ability to make a decisions