Levin College of Law

Course Number: 6930 Credits: 1

Prerequisites:

  • (6930)

The European Union currently consist of 28 Member States (UK soon leaving), held together by a legal framework providing, among many other things, fundamental rights on free movement and non-discrimination, aimed at ensuring i.a. an internal market without borders. One of the goals of the course is to provide a basic understanding of the tensions between on one hand the objectives of the EU and on the other hand Member States sovereignty, using examples from tax law on free movement and discrimination. Students will also get a basic understanding of the process of harmonization of (tax) laws among the member states through directives (positive integration). Students will also understand how the institutions of the European Union (the European Council, the Parliament, the European Commission and Court of Justice of the European Union) work and interact. After providing an introduction the course entails, among other things, the importance of EU primary law, i.e. the Treaty on the Functioning of the European Union (TFEU) and the Treaty on the European Union (TEU), for example the principle of non-discrimination and the prohibition on restrictions to cross-border mobility as regards goods, services, persons and capital, and the right to establish a business in another member state. This is sometimes referred to as negative integration. The impact of the TFEU with respect to non-member states (e.g. USA) is also covered.