COURSE DESCRIPTION

In this course we will examine how the EU conducts its harmonization, coordination and enforcement activities in the tax area, including state subsidies. We will look at different stages of the legislative process, from the analysis of medium-term perspectives and action plans, ex ante evaluation, stakeholder consultations, legislative proposals, political negotiation, legislative and administrative coordination of implementation, and evaluation, as well as some administrative training tools.

We will explore the motivation, objectives and powers of the EU in the various areas of taxation: indirect taxation, including border taxation and surveillance, direct taxation, and State aid, and elaborate on some examples.