CloseHelpPrint
Kies de Nederlandse taal
Course module: 695236-M-6
695236-M-6
Capita Selecta European and International Tax Law
Course info
Course module695236-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Research Master in Business
M Tax Law
M Tax Economics
Lecturer(s)
Lecturer
prof.mr. E.C.C.M. Kemmeren
Other course modules lecturer
Lecturer
prof. dr. A.M. Lejour
Other course modules lecturer
Lecturer
drs. P.J.J.M. Peeters
Other course modules lecturer
Lecturer
dr. C.A.T. Peters
Other course modules lecturer
Academic year2020
Starting block
SM 2
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 21/01/2021 up to and including 20/08/2021
Aims
After following the course the student is able to:
• Describe (in his or her own words) the characteristics of the capita selecta listed below.
• Form a critical and creative opinion on new case studies within the scope of the capita selecta listed below with the help of the following questions:
1. Can the Netherlands impose taxes on the basis of its national tax law?; 
2. May the Netherlands impose taxes on the basis of the relevant provisions for the avoidance of double taxation?; 
3. May the Netherlands impose taxes on the basis of European law?

• Form a well-motivated opinion, with the use of (professional) literature, about the allocations of taxing rights between the resident state and the source state within the scope of the capita selecta listed below. This means that the student analyses and evaluates the existing law with the intention to improve it.
• Form a well-motivated opinion, with the use of (professional) literature, about the question which European developments in the area of direct taxation would be desirable in the (nearby) future.
• From a well-motivated opinion about new problems that (can) occur within the capita selecta listed below.

The capita selecta of European and International Tax Law as mentioned above include:
- Pensions and similar remunerations;
- Directors fees, income of artists and sportsmen and income from government services;
- Transfer pricing;
- Developments in the field of tax competition (OECD and EU);
- State aid and taxes;
- Taxation of dividend and capital gains on shares (including the EU-Directive);
- Beneficial ownership of income;
- Exit taxes;
- Taxation of interest and capital gains on debt claims;
- Taxation of royalty’s and capital gains on intellectual property rights;
- Methods for the avoidance of double taxation;
- Formal aspects: mutual agreements, exchange of information and assistance in the collection of taxes.
Content
This course deals with some capita selecta in the field of international tax law (i.e. national tax law, double tax treaties and unilateral measures for the avoidance of double taxation) and European tax law (i.e. TFEU, (concept) Directives and soft law). The course Capita Selecta European and International tax law builds on the foundations of the course Grondslagen Europees en IBR that is taught in the bachelor phase.

In the bachelor course Grondslagen Europees en IBR the emphasis was on the basic foundations of international tax law and on a more detailed consideration of some more specific topics. In addition, European tax law was dealt with from the perspective of the fundamental freedoms of the TFEU. The master course is a continuation of the bachelor course. The main distinction of the course Capita Selecta European and International tax law in the master phase in comparison to the bachelor phase of the education is the higher level of abstraction of the course. Moreover, there will be a comparative analysis of international tax law.

In this respect, it should be emphasised that the course Capita Selecta European and International tax law offers the international component of many courses that are offered in the bachelor phase and in the master phase. Knowledge about these courses is a prerequisite for the course Capita Selecta European and International tax law.

Specifics
There will be 14 lectures of 2 times 45 minutes. In those lectures the emphasis will be on the foundations of the relevant systems. The focus will be mostly on a critical evaluation of the allocation of taxing rights from a European and international perspective; including alternatives. Students are expected to be well-prepared and to participate to the lecture in an active way. During the lecture the student is expected to participate in an active and cooperative way. For this reason, the student is informed in advance about the list of literature that needs to be studied for the preparation of the lecture. This information will be published in the hand out with case studies and it can be complemented through Blackboard or with the help of announcements during the lecture.

In addition to these lecture there will be 12 interactive tutorials of 2 times 45 minutes. The emphasis of those tutorials is on the application of the systems which obviously includes the possibility to deal with these in a more detailed manner. On the basis of – mostly – case studies the relevant subject-matter is dealt with in greater detail. Moreover, students have (more than in the lectures) the possibility to ask questions. The tutorials will be organised as a structured conversation between students and the lecturer in which the lecturer brings the student to a certain knowledge and a certain comprehension on a step-by-step basis. The dialogue between the lecturer and any student forms the starting point of this approach, and students are expected to react on each other’s input. A sound and proper preparation is therefore an absolute ‘must’. With a view to the preparation of these tutorials students are informed about the relevant literature that should be studied in advance. This information will be published in the hand out with case studies and it can be complemented through Blackboard or with the help of announcements during the lecture.
Contact person
prof.mr. E.C.C.M. Kemmeren
Timetable information
Capita Selecta European and International Tax Law
Required materials
Literature
-
Title:European Tax Law, FED Fiscale Studieserie, laatste druk
Author:B.J.M. Terra en P.J. Wattel
Literature
-
Title:Studenteneditie Cursus Belastingrecht (Internationaal Belastingrecht)
Author:Raad, C. van
Publisher:Kluwer Deventer, laatste druk
Literature
-
Title:Teksten internationaal belastingrecht
Publisher:Kluwer Deventer, laatste druk
Literature
-
Title:Teksten EU belastingrecht
Publisher:Kluwer Deventer, laatste druk
Literature
-
Title:Pocket Belastingwetten
Publisher:Kluwer Deventer, laatste druk
Reader
-
Title:Reader Capita Selecta Europees en Internationaal Belastingrecht, laatste druk
Recommended materials
-
Tests
Written

CloseHelpPrint
Kies de Nederlandse taal