European tax law: specialisation

Duration

21h Th, 10h Lect.

Number of credits

Lecturer

Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The course is an extension of the course "Elements of European taxation" and aims to provide a deepening of the material for any tax specialist to include in its analysis of a tax issue, the European element.

The course focuses on two main themes: the provisions of the Treaty allowing the control of national tax provisions, with particular emphasis on the case law of the European Court of Justice in the field of direct taxation. We will then examine the harmonization process, with particular emphasis on direct taxation and its most recent developments, especially those relating to recents policies aiming at fighting tax fraud and tax avoidance. The course also offers an in-depth look at certain topics relating to indirect taxation: customs and excise, energy taxation, carbon tax, ...., depending on the students' interests. 

Learning outcomes of the learning unit

Raising awareness of the increasing importance of European laws applicable to the field of taxation, namely: - to enable understanding of the concrete contribution which Europe makes to this field; - to allow practitioners to best apply the European principles to practical cases which they encounter and to integrate this information into their advisory work; - to apprehend the European construction in its variant "taxation", since the adoption of the Treaty of Rome in 1957 until today.

Prerequisite knowledge and skills

Elements of european taxation, I. RICHELLE. 

A good knowledge of international taxation basics is appreciated. 

Planned learning activities and teaching methods

The course combines theoretical presentations and analysis of practical cases.
More specifically, students are called upon to participate in class ; personal work required.

The course could also be organized as a seminar, around one or more topics.

Mode of delivery (face to face, distance learning, hybrid learning)

campus based

Course materials and recommended or required readings

See bibliography on Lol@  

Powerpoint presentations   

Exam(s) in session

Any session

- In-person

written exam ( multiple-choice questionnaire, open-ended questions )

- Remote

written exam

Written work / report

Continuous assessment

Other : see hereafter


Further information:

The evaluation methods may vary according to the work methods chosen for the course.
- Seminar" format: continuous assessment of class work and personal preparations.
- Traditional" format: the course is given essentially "ex catedra": written examination.
- The written exam consists of open questions based on case analysis, short questions, MCQs and/or True/False questions.
- The "seminar" formula assumes attendance, active participation, in particular through the preparation and presentation of assignments.
- Students who cannot demonstrate sufficient active participation may take a written exam.

 

Work placement(s)

Organisational remarks and main changes to the course

Powerpoint presentations. Students are requested to put their own presentations of case study on line, for the attention of other students, to be sent to Mrs Debraz.

Contacts

Isabelle.richelle@uliege.be

Laetitia.Debraz@uliege.be 

Association of one or more MOOCs

Items online