Students will be able to:
- detect, elaborate and evaluate the issues of international and European tax law, including their interrelationships (legal analysis) in a given international/European case
- use integrated knowledge of the links between different components of domestic and international tax laws
- apply the outcome of the legal analysis to a given international/European case
- take a well-informed (legal) decision in the given case
- present their legal analysis and their concrete application to the case, in a clear, well-meaning and convincing fashion
The elective "Comprehensive Case Studies European and International Tax Law" is a recommended option for all tax master programs such as MSc Tax Economics, Research Master in Business: Tax Economics, LLM Tax Law, Dutch Tax Law, International Business Taxation Track Economics and Track Law. The course offers students an intensification of the knowledge acquired with the bachelor course " Principles of European and International Tax Law" and serves as a preparation for the European and International Tax Moot Court competition which is annually held in Leuven (generally in March). Every year at least 25 European and American universities participate in this plea competition. In fall (by the end of September or at the beginning of October) the Organization of the Tax Moot Court Competition releases a case. The case has common grounds in European and International Tax Law. Since the exact subject of the case is not known in advance, the content of the course will be designed after the announcement of the case. Nonetheless, it is certain that students will identify the core elements of the case during the first lecture and determine the content of the following lectures in cooperation with the lecturer.
In the remaining lectures, the selected elements of the case will be elaborated on in detail as a support of the analysis of the case. All students have to write a paper in English in the form of an Advocate General Opinion and present it. Instead of the compulsory paper, maximum of 4 students can write a memorandum in which the positions of the taxpayer or the tax authorities are presented. This paper can subsequently be transposed to a memorandum of oral pleading, which will be used during the pleading sessions of the competition. Since it is in an international plea competition, all these papers have to be written in English, and the students must plead in English. In the preparation process to the Moot Court, students will be assisted by the lecturer and a native speaker. Further information about the Tax Moot Court can be found on the following internet page: https://www.law.kuleuven.be/taxmootcourt. In consultation with the lecturer, it is possible to combine one of the partial subjects of the case with the writing of the Master's thesis. Each participant can indicate before the start of the course whether he or she wants to apply for participation in the Tax Moot Court.