Comparative and International Tax Law / Порівняльне та міжнародне податкове право (1 маг ЄБП МП)

The course will examine Taxation Law from an international and comparative perspectives. This course will outline the broad features of the VAT and excise duties and will compare their implementation on the EU member states level. This subject will also introduce students to the EU-UA Association Agreement provisions, in the part of VAT and Excise duties, providing brief comparative analysis of Ukrainian and EU tax regulations and practices.
Moreover, the study of the effects of the primary law of the European Union on indirect taxation as well as the secondary law, that has been agreed upon by the member states (i.e., the respective directives), will be conducted too. In addition, special attention will be devoted to analysis of several important tax related cases of the ECJ as well as brief overview of some double taxation avoidance agreements.