Not offered in 2008
This course will provide an introduction to the tax structure of the member states of the European Community in a perspective of economic integration. It will deal with the developments of the case law of the European Court of Justice in the field of taxation and finally it will discuss the various obstacles and solutions in the field of taxation as the integrated European market of 1992 takes shape.
One research assignment (3,750 words): 50% and One take-home examination (3,750 words): 50%
24 contact hours per semester (either intensive, semi-intensive or semester long