PrF:MVV329K Trends in Tax Law - Informace o předmětu
MVV329K Trends in European and International Tax Law
Právnická fakultapodzim 2021
- Rozsah
- 0/1/0. 3 kr. Ukončení: k.
Vyučováno prezenčně. - Vyučující
- Mag. Stefanie Geringer (cvičící), doc. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
- Garance
- doc. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta - Rozvrh seminárních/paralelních skupin
- MVV329K/01: Čt 2. 12. 16:00–17:40 041, 18:00–19:40 041, Pá 3. 12. 8:00–9:40 041, 10:00–11:40 041, 12:00–13:40 041
- Omezení zápisu do předmětu
- Předmět je určen pouze studentům mateřských oborů.
Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 9/30, pouze zareg.: 2/30 - Mateřské obory/plány
- předmět má 87 mateřských oborů, zobrazit
- Cíle předmětu
- 1. Pick and discuss some of the current “hot topics” at the EU and international levels; allow students to develop their own ideas
2. Initiate discussion: how do we want modern tax systems to be devised & interact?
3. Identify challenges in today’s tax policies, develop opinions
4. Key message: national tax policies no longer isolated, goals need to defined against the background of developments at the EU and international levels (at least to some extent); + acknowledge: topics discussed are (at least partially) interconnected. - Osnova
- Part I: Disruptions and fundamental changes to the international tax order
- - Overview over the history of double tax treaties/OECD and UN models
- - Discussion of main principles in the current international tax system
- - Flaws in the current system (in particular: BEPS potential of transfer pricing/arm’s length principle)
- - Disruptions due to changes in economic realities (globalization, increasing mobility, digitalization), fueled by Covid-19 pandemic
- - Proposed solutions at the OECD/EU level: “BEPS 2.0” (Pillar I/II), BEFIT
- - Outlook: Consequences for personal income taxation and social security contributions, pressure on traditional legitimizations of taxation
- Part II: The rise of national digital taxes in the EU’s territory
- - Drafts for EU directives (digital services and advertising taxes)
- - Solutions at the national level (for example, the Czech Republic and Austria)
- - Discussion of the American perspective: conformity with WTO law?
- - Critical assessment: Are DSTs and DATs capable of fulfilling their objectives?
- - State aid and fundamental freedoms issues
- - Outlook: EU digital levy, EU own resource
- Part III: The “transparent taxpayer” – the increasing significance of tax transparency and exchange of information
- - Development of “international” standards at the OECD level since the 1990s
- - Amendments to the DAC since the 2010s
- - Discussion of the “new twist”: broader scope – focus on “aggressive” tax planning; preventive measures – “possibly” aggressive tax planning
- - Mass data collection vs fundamental rights, principle of proportionality
- - Procedural requirements of CJEU case law
- - Issues of the “EU blacklist”
- Part IV: Reform of the EU own resources system, the issues of “EU taxes”
- - Current system of EU own resources and its deficiencies
- - Proposals for new EU own resources in context with the EU multiannual financial framework 2021-2027
- - Considerations regarding the design of new EU own resources – could “real” EU taxes become a reality?
- - Limitations to the current legal framework and other obstacles for the realization of an increasingly independent EU financing system
- Literatura
- See Teacher's Information for full details. Relevant literature will be provided beforehand.
- Výukové metody
- lectures and discussion
- Metody hodnocení
- a final test
- Vyučovací jazyk
- Angličtina
- Informace učitele
- Please note that the following literature list is preliminary. The final selection of optional reading material will be done in due time.
Topic 1 - Literature:
I. Grinberg, Georgetown Law Review 2016 (SSRN); R. de la Feria and G. Maffini, BTR 2021 (SSRN); Englisch, Working Paper GloBE proposal (SSRN).
Topic 2 - Literature:
Geringer, SAJAR 2020 (open access); S. Kirchmayr and S. Geringer, ET 2020; R. Mason and L. Parada, Virginia Tax Review 2020 (SSRN); Kofler, EC Tax Review 2021.
Topic 3 - Literature:
Publications by A. Christians (open access); Contribution of R. Seer in the Edward Elgar European Tax Law Handbook (2020); Contribution of K. Pantazatou in the edition “Guide to ATAD” (2020); S. Geringer, Paper on EU blacklist and procedural requirements of CJEU case law (2021, forthcoming).
Topic 4 - Literature:
E. Traversa and G. Bizioli, EC Tax Review 2020; F. Vanistendael, Tax Notes International Blog; EU Parliament Report (March 2021); S. Geringer, Paper on the proposed green new own resources (2021, forthcoming). - Další komentáře
- Předmět je vyučován jednorázově.
- Statistika zápisu (nejnovější)
- Permalink: https://is.muni.cz/predmet/law/podzim2021/MVV329K