Impact of EU Law on Company Taxation
Target Group:
Master students of the Faculty of Business and Economics
Learning Outcomes:
Upon successful completion of the module, students will have gained an in-depth understanding of the legal basis under European law for the taxation of companies in the European Single Market, as well as of the Community’s measures to date regarding tax harmonisation within the Single Market and the case law of the European Court of Justice on corporate taxation in the European Union.
Brief Overview
Category
Details
Offering frequency
Every winter semester
Type of course
Seminar
Format
In class
Recommended prior knowledge
M.WIWI-BWL.0003: Company Taxation
Type of examination
Written exam (90 minutes, 4 credits) and group presentation (180 minutes, 2 credits)
Credits
6 ECTS
Language
German
