EENI Global Business School

Taxation in the EU Single Market



Taxation system in the European Single Market (EU)

  1. Introduction to the Fiscal Policy of the EU
  2. Taxation System in the European Single Market
  3. Elimination of the 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

Sample - Taxation in the European Single Market (EU):
Taxation system in the European Single Market (EU) Cross-border VAT


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
  2. To analyze the taxation in the European Single Market
  3. To know the general rules on VAT in the EU

E-learning Course Master, International Business

The Subject “Taxation in the European Single Market (EU)” belongs to the following Programs taught by EENI Global Business School:

Doctorate: World Trade.

Doctorate in International Business (DIB) Online

Masters: International Business, Foreign Trade.

Masters in International Business and Foreign Trade (MIB)

Languages: Masters, Doctorate, International Business, English or Study Master Doctorate in International Business in Spanish Fiscalidad en la UE Study Doctorate in International Business in French Fiscalité dans le marché unique UE Masters Foreign Trade in Portuguese Fiscalidade no mercado único UE.

European Single Market

The EU 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).

EU Member Countries: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, France, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.




(c) EENI Global Business School (1995-2024)
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