MVV329K Trends in European and International Tax Law

Právnická fakulta
podzim 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
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