The specialisation in European and International Tax Law focuses on the legal framework governing cross-border taxation in Europe and internationally. Particular emphasis is placed on the interaction between national tax law, EU law and international tax law, and on how these legal frameworks affect individuals, companies and cross-border economic activity.
The specialisation combines studies in EU VAT and EU and international direct taxation with advanced studies of cross-border investments and transactions, corporate and financing structures, tax planning, and current developments in European and international taxation. Throughout the programme, students develop their ability to analyse complex tax law issues, work with case law and other legal sources, and apply legal reasoning to both practical and theoretical problems.
The specialisation begins with a general course on EU internal market law, followed by compulsory courses in EU VAT and EU and international direct taxation. During the second semester, students undertake an advanced specialised course in European and international taxation and conclude their studies with a Master’s thesis.
Students are expected to have prior knowledge of tax law from their undergraduate studies.