General provisions

Determined on May 18, 2020 by Faculty of Law's Teaching Committee, Uppsala University, by virtue of Chapter 6 Section 14 and 15 of the Higher Education Ordinance (1993:100). The course plan enters into force on January 1, 2022.

In General

The course is the third course at the Master's Programme in Comparative and International Tax Law. The course is a mandatory course for the degree of Master of Laws (60 credits) LLM, according to the degree requirements adopted May 12, 2020 by the Board of the Faculty of Law of Uppsala University. The course is held in English.

Entry requirements

Be admitted to the Master's Programme in Comparative and International Tax Law.

Learning outcomes

After this course students should be able to independently:

• identify legal problems in a complex cross border situation and to suggest adequate solutions to these by using adequate methods and relevant legal sources,
• understand the objectives of the EU fundamental freedoms and the method used by the CJEU in this regard (the rule-of reason doctrine), as well as being able to apply this method to new scenarios,
• be able to identify possible state aid situations and have a basic knowledge of how to solve scenarios involving state aid issues,
• understand the basics of social security contributions and the problems connected thereto, as well as be able to apply and interpret relevant material to different scenarios,
• understand the systematics and purposes of the value added tax system and be able to apply and interpret relevant material to different scenarios,
• present, orally as well as in writing, complicated problems and arguments for objective-oriented solutions in a professional manner.

Grading criteria

The grades given are Fail (U), Pass (B), Pass with credit (Ba), and Pass with distinction (AB). The grades F-A will also be used.

For the grade "B", the student is required to achieve all the learning outcomes in a descriptive, summary, thoughtful and analytical fashion.

For the next grade "Ba", in addition to the requirements for grade "B", the student is required to demonstrate the capability of taking an analytical approach through structured, independent and critical thinking.

For the highest grade, "AB", in addition to the requirements for grade "Ba", the student must demonstrate good analytical skills through well-structured, well-thought thoughts and critical thinking, enabling him/her to take and defend positions based on convincing arguments and a high degree of independence.

Content

The course objective is to provide more in-depth knowledge in international tax law and EU tax law. Some of the topics previously covered on the programme will be discussed and analysed from a more comprehensive perspective; other topics will be entirely new to the students. For example, the topic of unlimited tax liability for individuals was discussed at the first course, article 4 (residence) of tax treaties on the second course and on this third course these issues can be discussed from an EU perspective. Another example could be the taxation of dividends from a domestic, tax treaty and now EU tax law perspective. A third example could be the different previously covered issues of tax avoidance, at this course discussed from an EU perspective (for example exit taxes or rules on interest deduction limitations).

Furthermore, it may be noticed that the three examples (previous paragraph) illustrates the interaction and progression between the different courses (I-III) of the programme. The progression above illustrates the thematic integration of different areas of law. During this course we will study different fields from a thematic perspective which adds complexity to the situations, i.e. we will study domestic tax law, international tax law and EU tax law in a thematic way. However, the progression in the programme can also be found in the oral and written assignments (see annex study plan).

Example of "new topics" are VAT, social security contributions and state aid. These topics are complex and will be addressed from a more basic approach.

Instruction

All teaching and materials are in English. The teaching is given through seminars where students discuss cases previously prepared in smaller groups. There are also lectures and field trips (study visits).

Participation in all sessions is compulsory. If a student misses more than 3 sessions (lectures/seminars/study visits, etc.) complementary assignments will be given (see annexed study plan). During the course, the students must also complete written and oral achievements (see assessment below). However, the course director may, grant exemptions in extraordinary cases. However, complementary assignments may be given.

Detailed information concerning the teaching is given in the annexed study plan. The teaching is based on the annexed list of literature.

Assessment

In order to pass the course, students must fulfil all compulsory elements. Examination will be made through individually written memoranda, oral presentations and a written exam at the end of the course.

Detailed information is given in the annexed study plan. If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding special pedagogical support from the University's disability coordinator. Students who fail are provided a re-take examination (see the annexed study plan).

The written exam is a so-called open book test which means that legislation, course literature, and other course material may be used. Dictionaries and the student's own notes are also allowed.

It is prohibited to attempt to use deceptive means to influence the outcome of an exam or other ways of evaluating student performance such as essays. This entails inter alia the following points. A student may not use non-permitted aids or materials during a written examination. It is also prohibited to pass off another person's work as one's own work, in other words, to engage in plagiarism. See the specific instructions given during the course in this respect. In addition to the result of the exam or other way of evaluating student performance being reduced or declared null, a student who, in the above or other ways engages in cheating will be reported to the University Disciplinary Board. The Board can issue formal warnings or disbar the student from studying at the university for a period of up to six months.

Other regulations

Acceptance of courses on other programmes

The course director decides according to Chapter 6, Sections 6-8 of the Higher Education Ordinance on taking into account similar courses undertaken with other universities.

Delegations

It is delegated to the programme director to issue the study plan and to the course director to issue the literature list. These shall be annually submitted to the Teaching Committee as part of the programme report.