EU direct tax law comprises the body of regulations, directives, and case law that govern the taxation of individuals and businesses within the European Union. This field is crucial for ensuring the smooth functioning of the internal market by addressing issues related to fundamental freedoms, such as the free movement of goods, services, capital, and persons. It includes the analysis of the Court of Justice of the European Union's case law, which shapes the principles of non-discrimination, proportionality, and justifications in tax matters. Additionally, EU direct tax law focuses on harmonizing national tax systems to prevent tax avoidance and double taxation, with significant measures like the Anti-Tax Avoidance Directive (ATAD) and the implementation of the OECD's Base Erosion and Profit Shifting (BEPS) actions. Understanding these elements is essential for navigating and applying EU tax regulations effectively. By understanding EU direct tax law, students gain insights into the complexities and dynamics of tax policy and its implications for cross-border economic activities within the EU.
The webpage will post COTP students' final papers after completing the class European Tax Law on Direct Taxation: Introduction.
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