Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30

Fax +31 (0) 71 - 751.01.31

Rapenburg 65, 2311 GJ Leiden

Phone +31 (0) 71 - 751.01.30

Fax +31 (0) 71 - 751.01.31

 


Master of Advanced Studies in EU Tax Law

The Advanced Studies Program in EU Tax Law is a small scale, English language program which offers advanced and thorough tuition in the complicated field of EU Tax Law. Participants will obtain an Adv LLM grade in EU Tax Law with an optional specialization in either direct taxation, indirect taxation or State Aid Law.

The target audience is both lawyers currently working in a commercial tax environment and (prospective) civil servants of the 28 Member States. The latter category includes in particular persons working at the European Ministries of Finance, national tax authorities, the European Institutions and the judiciary. The Program is suitable for academics and newly graduated talented lawyers seeking to improve their understanding of the aforementioned fields, for example in the context of doctoral research.

The program consists of 9 separate courses and a weekly Technical Meeting. The Technical Meeting is optional and not rewarded by any study credits. However, participation to the Technical Meeting will be strongly encouraged. A brief outline of each of the courses and the Technical Meeting is provided below.

Advanced Masters of European Tax Law

 

Semester

ECTS

Level

Fundamentals of International Tax Law

1

5

600

Tax Treaties

1

2

600

Foundations of European Law

1

5

600

Fiscal Sovereignty and Fundamental Freedoms

1

9

600

General Principles and Charter of Rights

2

2

600

Direct Tax Coordination and Harmonization

2

7

600

Fiscal State Aid

2

9

600

Indirect Tax Coordination and Harmonization

2

7

600

EU Procedural Law and Taxation

2

2

600

EU Fiscal Practicum

2

2

600

Paper

2

10

600

 

 

 

 

Total

 

60

 

In addition to the course outlined above, students can partake in the weekly ‘Technical Meeting’ which will cover EU tax developments as they unfold.

Paper
The Program includes a significant research dimension, not only in terms of the topics delivered, which will include recent research undertaken by the individual lecturers, but also in requiring students to complete and submit a paper in a topic of their choice. The paper must address and analyze a basic issue of EU Tax Law and may not be merely descriptive. Throughout the writing of their paper, students are monitored by their supervisor (a professor in the Program), both in terms of methodology and substance, with a view to promoting the eventual publication of their paper. Indeed, the best theses will be published, once carefully peer-reviewed. The paper may form the basis of further research with respect to a PhD, should the student wish to continue his or her studies. The expected size of the paper is between 30-50 pages, including footnotes.

Technical Meeting (weekly, 4 hours)
The weekly Technical Meeting is an informal meeting between the students and a member of staff (generally the Program Coordinator), which will cover developments in EU Tax Law as they unfold throughout the year. The meeting will act as a forum to discuss inter alia new case law, policy developments, etc. The format of the Technical Meeting is designed to mimic the type of meetings which are common in most commercial law firms. The main objective is to teach students how to familiarize themselves quickly with new case law, policy developments, etc. and how to present their views in the context of a group discussion. As in the real life, students will be required to identify key developments themselves, thus also training their IT-skills. Students would be encouraged to share this task with others, thus training their ability to work together in a team. Aside from being a training exercise, the Technical Meeting will act as a mechanism for keeping the Program current throughout the year.

Fall term courses
In order to understand the field of EU tax law within its EU context, considerable knowledge on the field on (general) EU law is needed. In the first course of this Program, Foundations of European Union Law, such a foundation is laid. This course therefore comes at the beginning of the program, so that students will be able to build on the knowledge obtained in the context of this course. The other courses in the Program have been divided between the two semesters in such a manner to obtain a balanced allocation both on terms of the context discussed and the applicable study load for this.

In addition to the foundations course mentioned above, semester 1 covers two core courses and two additional courses. The core courses are: Fiscal Sovereignty and the Fundamental Freedoms and Direct Tax Coordination and Harmonization. The former deals with the impact of primary European Union law in the field of direct taxation, whilst the latter consider the steps undertaken to harmonize European fiscal systems. The second course directly builds upon the first course.

As for the two additional courses, these will (partly) be taught parallel to the two abovementioned cores. The additional courses for semester 1 are: General Principles of EU Law and EU procedural law and taxation. The former will cover the role of general principles to law in the European context, and constitutes a logical follow-up to the course Foundations of European Law. The second course considers various procedural aspects and will end with a field trip to one of the European institutions. By timing this course at the end of the first semester, the field trip will be a pleasant conclusion to the first part of the Program, prior to the Christmas break.

Spring term courses
The second semester contains two core courses, one additional course and the paper. The core courses are Indirect Tax Coordination and Harmonization and Fiscal State Aid. Although the field in indirect taxation is, to some extent, separate from that of direct tax there are also various similarities. Students will be asked to consider the similarities between the harmonization in the field of indirect tax and direct tax (covered in the second core course in semester 1). Regarding the course in fiscal State aid, this subject has overlap with both direct tax and indirect tax. Therefore, this course is scheduled towards the end of the Program.

The additional course included in semester 2 is the EU Fiscal Practicum. This course consists of a role playing scenario with direct tax, indirect tax and a State aid option. This course therefore should be at the end of the Program. Students will be invited to start preparing for this course at the beginning of the second semester. The course itself will, however, be held directly after the conclusion of the course on fiscal State aid.

Lastly, the Program concludes with a paper. Student will be required to complete their own research in an independent manner. Already towards to end of the first semester, an extra tutorial meeting will be offered to clarify and questions and address questions which the students may have.           



 

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