Taxation of Companies in the Context of EU Tax Law

Aim
The seminar Taxation of Companies in the Context of EU Tax Law which is given by Prof. Dr. Blumenberg, deals with the legal basis of taxing businesses in the Single European Market, measures implemented sofar towards fiscal harmonization in the EU the proposed long-term approach to harmonising tax base in the EU and European Court of Justice rulings concerning company taxation.

The course contains two periods of instruction per week. Students present and discuss their papers concerning selected topics.

Stucture

• Fundamentals of Community Law regarding business taxation in the Single Market
• Already implemented, proposed or withdrawn guidelines
• The Fiscal Policy of the European Commission
• The Relevance of the European Court of Justice rulings Company Taxation
• Implications of European Law for the organisation of Company Taxation
• Tax benefits as Governmental Grant

This event is not offered in the summer semester 2019.