Taxation in the European Single Market

Syllabus of the Subject: Taxation System in the European Single Market (EU).

Introduction to the Fiscal Policy of the European Union
Taxation System in the European Single Market
Elimination of existing fiscal barriers
Direct taxes: taxation of natural persons and companies
Measures to avoid tax evasion and double taxation
General rules on VAT
Cross-border VAT
Excise taxes
Cross-border dividend distributions

The objectives of the Subject “Taxation in the European Single Market (EU)” are the following:

To understand the principles of the European Fiscal Policy
To analyse the taxation in the European Single Market
To know the general rules on VAT in the EU

The Subject (e-learning) “Taxation in the European Single Market (EU)” is part of the following Higher Education Programs (EENI- School of Business & HA University):

Doctorate: Europe
Masters (e-learning): Europe, International Business
Course: EU Single Market

Languages of study or Fiscalidad en la UE Fiscalité dans le marché unique UE Fiscalidade no mercado único UE.

Sample of the Subject - Taxation in the European Single Market (EU):

Description of the Subject - Taxation in the Single Market:

The European Union has no competences on tax policies, as it is the responsibility of each country.

The EU, however, has a major role in overseeing all the laws and regulations of the different countries to ensure that they are fully compatible with the EU Policies and do not distort the single market (free movement of goods, services and capitals).

the countries of the European Union are Austria, Belgium, Bulgaria, Croatia, Cyprus, Denmark, France, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, the United Kingdom (BREXIT), Slovakia, Slovenia, Spain, the Czech Republic, Romania and Sweden (Europe).