Public University of Navarre

Academic year: 2023/2024 | Previous academic years:  2022/2023  |  2021/2022  |  2020/2021  |  2019/2020 
Bachelor's degree in Law at the Universidad Pública de Navarra
Course code: 351004 Subject title: INTERNATIONAL AND EUROPEAN UNION TAX LAW
Credits: 6 Type of subject: Optative Year: 4 Period: 2º S
Department: Derecho
LOPEZ LOPEZ, HUGO   [Mentoring ] CASTRO BOSQUE, MARINA (Resp)   [Mentoring ]

Partes de este texto:


Module/Subject matter

Public law.



The topics covered by this course consist of sixteen lessons based on the basics of international and European taxation.


General proficiencies

CG11 - Working in an international context

CG13 - Recognition of diversity and multiculturalism

CG15 - Ethical Commitment

CG17 - Adapting to new situations

CG18 - Creativity

CG24 - Management and use of new technologies

CG4 - Knowledge of a foreign language (level B1)

CG5 - Computer literacy related to the field of study

CG6 - Information management capacity


Specific proficiencies

CE c1 - Ability to express yourself orally using terminology and appropriate techniques.

CE c2 - Ability to read and interpret specific texts of legal issues of Public Law

CE c4 - Ability to properly interpret standards

CE c7 - Acquisition of a critical awareness of analysis of the legal order and development of legal dialectics.

CE c8 - Ability to perform analyzes and diagnoses, support and make decisions in different areas of law


Learning outcomes

· Systematically systematize the content of each of the subjects

· Writing texts related to the subject matter studied clearly and using the precise terminology

· Be able to locate, sort and prioritize information related to the contents of each subject

· Apply the theoretical knowledge to arrive at solutions to real problems

· Critically analyze the content of each subject

· Understand and understand the principles that should inspire responsible management of natural resources

· Value the interdependence of the different states of the world

· Valuing the principles of respect for human rights and the rights of citizens of other States

· Critical assimilation of theoretical contents

· Knowledge of the various international institutions and organizations



The teaching method follows an active teaching approach, which entails a constant encouragement of students to examine and apply the current tax legislation and cases. Student accountability is thus actively promoted, and they are expected to make use of all the materials available to them (compulsory reading, cases, practical examples, test, etc.).

During the academic period the students are requested to read, understand and discuss each topic covered under the Syllabus of the course. Each week every student must read the basic readings and additional materials to each topic, fulfill a test and prepare short cases under the courses weekly assessment.

Students will be expected to participate actively in a Discussion Forum (virtual). The Discussion Forum aims to provide a tool to issue questions on the topic(s) covered in the corresponding lesson for each week. This space allows students to discuss topics in a common space and receive additional feedback from professors as well.

A final essay on a topic chosen by the professor will be submitted and discuss at the end of the course.

An average of eight hours per week is estimated as the minimum needed to complete every weeks assignment (reading, studying, tests, cases, personal assessment and participation in the Discussion Forum).



A-1 Individual study (60 hours)

A-2 Exams and evaluation tests (10 hours)

A-3 Case studies (25 hours)

A-4 Discussion Forum (10 hours)

A-5 Final essay (40 hours)

A-6 Individual tutorials (5 hours)

Total 150 hours




Weight (%) It allows
test resit
required grade
All Continuous assessment (weekly tests, cases, Discussion Forum) 20 Recoverable -
All Final presential exam 40 Recoverable -
All Final dissertation and oral defense 40 Non recoverable -

The evaluation of this course will consider:

(i) the continuous assessment (weekly tests, cases, Discussion Forum) of the course (20%), Recoverable

(ii) final presential exam (40%), Recoverable and

(iii) final dissertation and oral defense (40%). Non recoverable.



Part 1. International Taxation

Lesson 1. Introduction to International Taxation: double taxation, allocation of tax powers and tax planning as a problem.

Lesson 2. Double Taxation Conventions and their interpretation (I).

Lesson 3. Double Taxation Conventions and their interpretation (II)

Lesson 4. Double Taxation Conventions and their interpretation (III)

Lesson 5. Double Taxation Convention and their interpretation (IV)

Lesson 6. Double Taxation Convention and their interpretation (V)

Lesson 7. Tax avoidance and methods to counter it.

Lesson 8. Conflict solving and cooperation between Tax Administrations in the context of Double Tax Conventions.

Part 2. European Unión Tax Law.

Lesson 9. Introduction to European Direct Taxation.

Lesson 10. The source of EU Law relevant for direct taxation.

Lesson 11. The relevance of the Fundamental Freedoms for direct taxation.

Lesson 12. State aid provision of the TFUE in tax matters

Lesson 13. The Parent-Subsidiary Directive

Lesson 14. The Mergers Directive

Lesson 15. The Interest and Royalty Directive and the savings Directive.

Lesson 16. The Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the field of direct taxation and the EU Arbitration Convention.



Access the bibliography that your professor has requested from the Library.

LANG, Michael: Introduction to the law of double taxation conventions. Amsterdam, IBFD.

LANG, Michael; PISTONE, Pascuale; SCHUCH, Josef. Introduction to European Tax Law: Direct Taxation.

The topics of the course are based on the contents of the two basic readings of this course. The cited readings should be acquired by the student to complete this course.

Additional readings or materials will be provided to the students where necessary.