To give insight into European tax law, its sources and tax harmonisation.
Contents
1. Tax policy in the European Union. 2. Impact of general Community law on national tax law. 3. Directives concerning taxation, especially income taxation and value added tax. 4. Tax cases from the European Court of Justice. 5. State aid and tax law.
Teaching methods
Teaching method
Contact
Online
Lectures
12 h
0 h
Written exam is possible only for foreign students. Exchange students should contact the teacher responsible if they are interested in taking the written exam.
Teaching language
Finnish
Modes of study
Option
1
Available for:
Degree Programme Students
Other Students
Open University Students
Doctoral Students
Exchange Students
Luennot ja tenttiParticipation in course work
In
Finnish
Further information
kirjallinen tentti, jossa suoritetaan luennot ja kirjallisuus
Option
2
Available for:
Degree Programme Students
Other Students
Open University Students
Doctoral Students
Exchange Students
Written exam
In
Finnish
In
English
Evaluation
Numeric 1-5.
Study materials
Helminen, Marjaana: EU Tax Law – Direct Taxation, 2013.
State Aid and Tax Law, edited by Rust, Alexander - Micheau, Claire, 2013.