Public University of Navarre

Academic year: 2024/2025 | Previous academic years:  2023/2024  |  2022/2023  |  2021/2022  |  2020/2021 
International Bachelor's degree in Management and Business Administration
Course code: 174004 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 ]

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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

Not applicable


Specific proficiencies

Not applicable


Learning outcomes

RA03: Explain the functions of economic agents and the role of institutions in economic and social activity at its different territorial levels (from local institutions to international organizations).

RA04: Identify the main instruments of public intervention and relate policy recommendations to economic, environmental, and social sustainability.

RA05: Identify and analyze the historical, social, and institutional factors that condition economic processes.

RA06: Identify and anticipate relevant economic problems related to resource allocation in general, both in the private and public spheres.

RA08: Understand business management and its different areas of operation.

RA10: Derive relevant information from economic and social data that is difficult for non-professionals to recognize.

RA12: Manage resource allocation effectively, both in the private and public spheres.

RA13: Apply rationality to the analysis and description of any aspect of economic reality.

RA14: Evaluate the consequences of different action alternatives and select the best ones given the objectives.

RA17: Prepare reports and convey ideas on any economic matter, clearly and coherently, to both specialized and non-specialized audiences.

RA18: Work in a team, being able to argue their proposals and validate or reasonably refuse the arguments of others.

RA19: Organize work, in terms of good time management, order, and planning.

RA20: Select and generate the necessary information for each problem, analyze it, and make decisions based on it.

RA22: Continue learning in the future independently, deepening the knowledge acquired or starting in new areas of knowledge.



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.