Taxation in the European Single Market

EENI- School of International Business

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

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

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

1. To understand the principles of the European Fiscal Policy (EU)
2. To analyse the Taxation in the European Single Market (EU)
3. To know the general rules on VAT in the EU

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

Subject Description - Taxation in the Single Market:

The European Union has no competence in 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 EU Policies and do not distort the single market (free movement of goods, services and capitals).

The EU countries 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, Slovakia, Slovenia, Spain, the Czech Republic, Romania and Sweden (Europe).