European Tax Law

Subject LAWS70338 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

February, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:

Principal topics will include:

  • The sources of European Community law
  • Fundamental freedoms in the internal market and in relations with third countries
  • Fundamental freedoms: A cluster analysis
  • Harmful tax competition and state aids
  • Positive integration of direct taxes within the internal market: The directives and the EU Arbitration Convention and their relations with tax treaties.
Objectives:

This subject provides a basic knowledge of European tax law and its impact on taxation of cross-border income. The focus will be on the internal market, as well as on relations with non-European Union Member States, including Australia, and interaction with bilateral tax treaties.

Assessment:

Class participation (10%)
Take-home examination (90%) (19-22 March)
or
9,000 word research paper (90%) (29 April) on a topic approved by the subject coordinator

Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/

Download PDF version.