MVV329K Trends in European and International Tax Law

Faculty of Law
Autumn 2021
Extent and Intensity
0/1/0. 3 credit(s). Type of Completion: k (colloquium).
Taught in person.
Teacher(s)
Mag. Stefanie Geringer (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV329K/01: Thu 2. 12. 16:00–17:40 041, 18:00–19:40 041, Fri 3. 12. 8:00–9:40 041, 10:00–11:40 041, 12:00–13:40 041
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 9/30, only registered: 2/30
fields of study / plans the course is directly associated with
there are 87 fields of study the course is directly associated with, display
Course objectives
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.
Syllabus
  • 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
Literature
  • See Teacher's Information for full details. Relevant literature will be provided beforehand.
Teaching methods
lectures and discussion
Assessment methods
a final test
Language of instruction
English
Further comments (probably available only in Czech)
The course is taught only once.
Teacher's information
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).

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