Undergraduate Modules

EU Tax Law and Customs

The course analyses the institutional framework of the EU as well as its tax and customs legislation, with a particular emphasis on direct and indirect harmonization within the EU. More specifically, the module presents the Customs Code and the Code's implementation provisions, the fundamental elements of the VAT Directive, an overview of tax directives regarding direct taxation, as well as the CJEU jurisprudence on indirect and direct taxation.

The module primarily covers all issues pertaining to the EU tax and customs law, such as the general principles of EU customs law, harmonization of both direct and indirect taxation, anti-avoidance issues, customs and excise duties, review of the relevant CJEU case law etc. The course initially analyses the legal nature and the mission of the EU, its institutions and their acts, the system of judicial protection in the EU, the principles of EU law (supremacy, subsidiarity, proportionality, direct and indirect effect, etc). The course provides a thorough analysis of the EU customs and tax law from both a technical and a theoretical point of view and requires extensive knowledge of EU fundamental principles. 

Syllabus:

Lecture-Title

1. Introduction to EU Customs Law
   
2. Basic principles of EU Customs Law
   
3. Customs Code and Code's implementing provisions
   
4. Customs procedures and customs declarations
   
5. Binding tariff declarations
   
6. Origin of goods and customs valuations
   
7. Exports
   
8. Authorized Economic Operator (AEO)
   
9. Excise duties
   
10. Introduction to EU tax law
    
11. Basic principles of EU Tax Law
    
12. Interpretation of EU tax Law
    
13. The VAT Directive: chargeable event, taxable amount, territory, rates, taxable person, exemptions, transactions, right to deduct, place of taxable transactions, refund etc
    
14.  CJEU jurisprudence on VAT and customs
    
15. VAT Fraud
    
16. An overview of tax directives regarding direct taxation
    
17. EU Parent-Subsidiary Directive
    
18. EU Interest-Royalty Directive
    
19. EU Merger Directive
    
20. Anti-avoidance Directive
    
21. Current directive proposals (CCTB, CCCTB, FTT Proposal)
    
22. Directive on Administrative Cooperation
    
23. Recovery of Tax Claims Directive
    
24. Financial Transaction Tax (FTT)
    
25. Fundamental principles of EU law and the reasoning of the CJEU
    
26. CJEU jurisprudence on direct taxation
    
27. Presentation of Essays 

Postgraduate Modules

Tax Law III

The course examines key concepts of EU tax law. More specifically, the module thoroughly analyses all issues of EU direct and indirect tax law, with a particular focus on both VAT and indirect taxation as well as EU corporate tax law, including all recent developments. In terms of primary EU tax law, an emphasis will be given to the EU fundamental freedoms and the State aid provisions, also in view of the current and past CJEU case law, while within the context of secondary law that has been agreed upon by the Member States, a wide range of tax directives, such as the anti-avoidance directive, the merger directive, the parent-subsidiary directive, the interest-royalties directive, the savings directive and the directive on the exchange of information, will be examined.

The students will have the opportunity to clarify core aspects of EU tax law, such as excise duties, special issues of VAT and customs duties, EU tax directives, anti-abuse and anti-avoidance, measures against tax fraud, elements of tax crime as well as the fundamental principles that govern EU tax law in general. After the end of the course students will have gained knowledge on:

- The grounds for the taxation of corporations and their shareholders

- The grounds for the taxation of groups

- The impact of EU primary and secondary law on the national laws for the taxation of corporations

- The influence of double taxation conventions on the taxation of transactions between corporations

- The interaction between the OECD/G20's BEPS project and the European Commission's measures.

The basic principles for the taxation of the income of corporations and groups are studied from the perspective of national tax laws, as well as the way such national laws are influenced by EU tax law and double taxation conventions.

Syllabus: 

Lecture-Title 

1. Concepts and basic principles of EU tax law
   
2. Primary law of the European Union on direct taxation
   
3. Secondary EU law on direct taxation
   
4. Indirect EU taxation (excise duties, customs, VAT)
   
5. VAT directive
   
6. Action Plan on VAT
   
7. Direct EU taxation
   
8. Sources of EU corporate tax law
   
9. EU Parent-Subsidiary Directive
   
10. EU Interest-Royalty Directive
    
11. EU Merger Directive
    
12. Anti-avoidance Directive
    
13. Tax Dispute Resolution in the EU (Council Directive (EU) 2017/1852)
    
14. Current directive proposals (CCTB, CCCTB, FTT Proposal)
    
15. Good governance and harmful tax competition
    
16. State aid and treaty abuses
    
17. Exchange of Tax Information at EU level
    
18. Tax evasion, tax avoidance and tax abuse
    
19. Anti-avoidance, anti-abuse measures and tax fraud
    
20. BEPS project and EU initiatives: Interaction and Interrelation
    
21. GAARs in the EU tax law and in the tax law of Member States
    
22. Tax fraud and tax crimes: EU perspectives
    
23. Fundamental principles of EU law
    
24. CJEU case law on direct taxation and VAT
    
25. Tax treaty law & transfer pricing in view of the EU tax legal framework
    
26. Taxpayers' rights in light of the EU Law and the ECHR
    
27. Presentation of Essays
    

EU Tax Law 

The module addresses all current and modern issues of EU tax policy and administration. The course will include issues of the design and implementation of an efficient EU tax policy, as well as challenges of tax policies in the field of taxation, such taxation of digital economy, fight of tax avoidance, tax fraud and tax crimes. The course also analysis the task of the tax administration, especially the task to collect tax revenues in a fair and efficient way. In this regard, the course presents good practices within the EU tax administrations regarding tax compliance strategies, tax procedures, enforcement measures and protections of taxpayers' rights, as well as the several tools designed to evaluate their performance. Special attention will be drawn to issues of the current political agenda (i.e. Brexit etc.), since taxation is one of the key policies monitored through the European Semester, the yearly cycle of economic policy coordination and monitoring of Member States progress towards the Europe 2020 targets.

According to an in-depth analysis of the European Parliament on the issues and challenges of tax policy in the EU, tax policy has moved up the agenda in connection with the financial and economic crisis, which compelled European Union (EU) Member States to raise taxes rapidly to find tax revenues for financing spending, while reducing budget deficits and consolidating public finances. The fight against tax evasion, fraud and avoidance has also been placed high on the EU and national agendas, since their goal is not only to recover unpaid revenue from taxation, but also to strengthen fiscal justice, benefiting both public budgets and taxpayers in the EU. Thus, the importance of the tax policy, which lies in the core of the EU political agenda, highlights the essential character of this module and its function and mission in a post-graduate programme. Post-graduate students need to familiarize with all crucial factors of the EU tax policy and administration, as they are stipulated at the EU tax policy strategy 2020 implemented.

Syllabus:

Lecture-Title 

1. Taxation in the EU (General Issues)
   
2. Tax coordination within the EU
   
3. Tax measures within the EU: The voting procedure
   
4. EU Tax Policy Strategy
   
5. The importance and main factors of fair taxation, the main concepts
   
6. of public revenues and public expenditure, public budget and its components
   
7. Taxation and other policy objectives: competition and internal market
   
8. Tax competition and digitalization
   
9. Tax certainty
   
10. Environmental tax policy
    
11. Taxation of digital economy
    
12. European comparison of procedures and practices for the implementation in European Union of an integrated administrative and criminal strategy to fight VAT tax frauds
    
13. Reducing tax avoidance
    
14. Good governance in tax matters
    
15. EU list of non-cooperative jurisdictions
    
16. European semester
    
17. Platform for tax good governance
    
18. Expert Group on Tax Digital Economy
    
19. Tax transparency
    
20. EU anti-avoidance rules and tax treaties
    
21. Tax cooperation and tax assistance
    
22. Exchange of tax information
    
23. State aid rules and taxation
    
24. Tax rulings and EU state aid rules
    
25. European Code of Taxpayers' Rights
    
26. Tax Administration
    
27. Tax Administration Task
    
28. Tax Compliance Strategy
    
29. Tax Administration Assessment Tools: TADAT, EU Fiscal Blueprints
    
30. Withdrawal of the UK from the EU: Impact on tax and customs law
    
31. Presentation of Essays

New Free Elective Module "Tax Morale & Tax Compliance"

A new module specifically designed to enable tax consciousness in Greece has been introduced in the Law School of AUTh. More specifically, we have designed and introduced a specific lesson of tax compliance and tax conscience as a "pilot" program initially at universities and, at a next stage, at schools (even primary schools), which should also cover core principles of EU tax law. EU Commission videos on tax compliance and tax morale will also be used and viewed, in this respect. This programme has been primarily included in the Aristotle University of Thessaloniki (AUTh) free elective modules of the Law School (Public Law Sector). As a free elective module, it will not grant any credits, but it will rather be designed in the form of seminars on a specific scientific topic, with the cooperation and active participation of students, distributed in working groups, with free exchange of views in the context of a dialectic approach and open conversation.

According to its draft programme, the lectures will be focused on the vision for a fairer taxation and economic growth, the importance of taxation and public revenues in the function of the state, tax revenues, public expenditures, public services and fair taxation and honest taxpayers and their role in the modern society.

This module will effectively contribute in the EU core mission, as depicted in the EU tax policy strategy, for fair taxation. It will highlight the importance of being an honest taxpayer and will enable everyone to understand the importance of paying a fair amount of tax and consequently the importance of fair taxation for the EU.

In view of the above, a free elective module will be launched, titled "Tax Morale and Tax Compliance" and it will contribute in the formation of a "tax culture". In this respect, the Jean Monnet Chair on EU Tax Policy and Administration will co-operate with the Institute for Tax and Fiscal Studies to disseminate tax consciousness through seminars, workshops, etc, as well as the Laboratory of AUTh on Transparency, Corruption and Economic Crime.

Further to the above, we will use the educational and training material of the TAXUD and TAXEDU portal, in both Greek and English (for our Erasmus students) including also the videos and infographics of Taxlandia and the eLearning in MOOC, within the context of this free elective module. This informative and educational material will prove to be invaluable, within the frame of our new module and will make lessons interactive and understandable.

Erasmus Module

Tax Law 

The course examines key issues and concepts of tax law with a particular focus on specific topics of EU taxation, both direct and indirect. Special emphasis is given specifically to corporate taxation, anti-avoidance measures as well as issues of current interest.

The course's aim is to explore the fundamentals of EU tax law to give an understanding of the tensions between the objectives of the EU and Member States fiscal sovereignty, knowledge of the process of harmonization of tax laws among the member states and of how individuals and businesses are affected in tax matters by the European Union. A special focus will be on corporate taxation. 

Syllabus:

Lecture-Title 

1. Introduction to International & EU law and International & EU tax law
   
2. Basic principles of EU indirect taxation
   
3. Basic indirect tax directives (VAT etc.)
   
4. Sources of EU corporate tax law
   
5. EU Parent-Subsidiary Directive
   
6. EU Interest-Royalty Directive
   
7. EU Merger Directive
   
8. Anti-avoidance Directive
   
9. Current directive proposals (CCTB, CCCTB, FTT Proposal)
   
10. Directive on Administrative Cooperation
    
11. Recovery of Tax Claims Directive
    
12. Financial Transaction Tax (FTT)
    
13. CJEU case law on direct taxation and EU fundamental freedoms
    
14. Exchange of Tax Information at EU level
    
15. Overview of BEPS measures in view of the EU law
    
16. Anti-abuse provisions (including ATAD and ATAD II)
    
17. Good governance and harmful tax competition
    
18. State aid and tax treaty abuses
19. Presentation of Essays

Cross-sectoral postgraduate Modules

Law of Governmental Policy 

Law of Governmental Policy is a cross-sectoral, postgraduate module between AUTH and University of Macedonia.

The lecture focuses on law and governmental policy, strategic planning, finance and regulatory policy/decision-making. Specific tax administration assessment tools are analysed such as the Tax Administration Diagnostic Assessment Tool (TADAT), EU Fiscal Blueprints, Integrated Assessment Model for Tax Administration (IAMTAX), International Organization of Supreme Audits Institutions (INTOSAI) and SAI PMF. The lecture examines also all key aspects of EU tax law as well as all crucial issues that are being currently handled at EU level, such as tax fraud and tax crimes, tax transparency and exchange of tax information and anti-abuse and anti-avoidance measures. Moreover, key issues of EU tax policy are subject to thorough and analytical review, such as the mission of combatting tax avoidance and tax evasion, by elimination of loopholes stemming from the complex array of rules, tackling harmful tax competition and aggressive tax planning, as a central aim of tax cooperation, safeguarding fair taxation and tax certainty, fighting tax crimes and tax fraud as well as corruption within the EU and, last but not least, removing obstacles from the internal market.

The module will familiarize students with the current EU taxation framework, which leaves Member States free to decide on their tax systems provided they comply with European Union rules. The development of EU tax provisions is linked with the proper functioning of the single market. Taxation provides revenues for national budgets emanating from national taxes, local taxes and social contributions which are levied on consumption, labour or capital. Taxes have complex impacts and as such have consequences for multiple policies, mainly applied in the EU context to support the proper functioning of the single market. The module focuses on the core issues of 2020 EU Tax Policy agenda, EU tax strategy as well as tax cooperation and tax administration.

Syllabus:

Lecture-Title

1. Introduction in Governmental Policy
   
2. Government structure, function and processes
   
3. Governmental decision-making and regulatory policy-making
   
4. Economic analysis of Taxation and Tax Law
   
5. Tax policy and tax reform
   
6. EU Tax Policy
   
7. Tax Policy Objectives: stimulating investment, mitigating inequalities
   
8. and facilitating social mobility,
   
9. fighting against tax fraud, evasion and avoidance
   
10. Tax coordination in the EU
    
11. Main Principles of EU Tax Policy Strategy
    
12. Removing of obstacles for the realization of the internal market
    
13. Taxation of businesses from an EU tax law perspective
    
14. Tax revenues and public services in light of fair taxation
    
15. Tax transparency
    
16. Exchange of tax information in the EU
    
17. Tax fraud and tax crimes in combination with the need for growth
    
18. Tax certainty
    
19. Environmental tax policy
    
20. Financial Services Policy
    
21. European Chart of Tax Payers' Rights
    
22. Tax reform in Greece
    
23. Tax Administration
    
24. Tax Administration Task
    
25. Tax Compliance Strategy
    
26. Tax Administration Assessment Tools: TADAT, EU Fiscal Blueprints
    
27. Tax Administration Reform
    
28. Tax Administration Structure
    
29. Independent Authority for Public Revenues in Greece
    
30. Presentation of Essays
    

Workplan

The Chair will mainly focus on issues of EU tax policy and administration, with a specific orientation to a) exchanging information for assessing taxes, given that greater collaboration by broadening and deepening the kind of information that can be exchanged automatically or on request EU tax administrations will make it more difficult for tax evaders to remain undetected, b) recovering unpaid tax, since effective collection of taxes is a cornerstone of an efficient and fair taxation system. Taxes that remain unpaid lead to budgetary problems for Member States, and risk to put an excessive burden on the honest taxpayers who correctly fulfil their tax obligations, c) the need for taxpayer identification numbers, which allow properly identification of taxpayers through a new web portal, which enables tax officials, and businesses involved in cross-border transactions, to check the structure of unique taxpayer identification numbers (TINs), d) the development of an EU-wide European Taxpayers' Code, drawing on existing best-practice in EU countries to create a blueprint for taxpayer-tax administration relations and e) actions taken by civil society organisations against tax avoidance, tax evasion and tax fraud within the framework of the EU campaign for fairer taxation.

The main pillars of the EU tax policy strategy ("Europe 2020 strategy") as designed by the EU Commission, which was explained in a Communication of 23 May 2001 on "Tax policy in the European Union - Priorities for the years ahead" (COM (2001) 260) and which is going to form part of the Chair, are enumerated, as follows: i) removing cross-border tax obstacles for EU citizens and empowering them to play a full part in the single market and ensuring that tax rules do not discourage individuals from benefiting from the internal market, ii) outlining and facing the most serious tax problems that EU citizens face in cross-border situations, such as discrimination, double taxation, difficulties in claiming tax refunds and difficulties in obtaining information on foreign tax rules iii) co-ordinated actions for tackling tax obstacles and inefficiencies that have been achieved in the company tax, VAT, excise duties, and car tax areas, iv) special emphasis on Research and Development (R&D) and tax incentives, given its impact on growth and jobs, v) use of non-binding approaches such as recommendations instead of legislative proposals where appropriate, as a way of making progress in the tax field, vi) promotion of good governance in the tax area, i.e. transparency, exchange of information and fair tax competition, vii) balance the need to protect the member states' revenues and their social and public spending policies with the need to open up their economies so as to promote growth and jobs, viii) the removal of tax obstacles in the area of financial services within the context of the Commission's Financial Services Policy. Last but not least, the issues of decision making process and more specifically, the dilemma of either retaining unanimity for all taxation decisions, which makes it difficult to achieve the level of tax co-ordination necessary for Europe or adopting a move to qualified majority voting in certain tax areas are examined.

The proposed project aims at enhancing the teaching of five modules which focus and / or are oriented to EU tax law, policy and administration and have been described above as well as the organisation of a Summer School on EU Taxation.

The four of them are Greek-speaking courses, however the respective sources of studying and researching will mainly be at the English language. One module is addressed to LLP/Erasmus and normally enrolled students and have -among others- the goal to bring Greek and non-Greek students together and prepare Greek-speaking students for post-graduate studies abroad and, thus, it is an English-speaking course. Moreover they aim at enlarging the number of courses taught in English and offered to mobility students on a long term basis, in order to strengthen the non-Greek curriculum offered by the Faculty of Law of the Aristotle University of Thessaloniki and hence attract more students to it.

The objective of the courses on EU taxation (courses 1, 2 and 3, which they will be taught in different languages, since Course No. 2 is an Erasmus course, taught in English and normally in different semesters) is to make clear that EU tax law has entered into a new generation and a new era is being initiated, in view of the demanding needs created by aggressive schemes of tax planning which are implemented worldwide, aiming at minimisation of the tax base of the various states, especially states with comparatively high tax rates. This situation distorts the fair tax competition and leads to the erosion of the states' tax bases and, consequently, the taxable income attributed to them. Pursuant to the current structure of the EU, unlike indirect taxation, direct taxation is not harmonised at the present stage, although significant steps are made to this direction, taking into account the Anti-avoidance package (including ATAD and ATAD II) and the new proposals of CC(C)TB Directives on an indicative basis. Thus, every member state has its own particular tax system, its own tax rates and its own tax legislation. In view of the above, The Anti-Avoidance Package contains concrete measures to prevent aggressive tax planning, boost tax transparency and create a level playing field for all businesses in the EU. It will help Member States take strong and coordinated action against tax avoidance and ensure that companies pay tax wherever they make their profits in the EU. Moreover, significant efforts are taking place at EU level with the aim of combatting tax avoidance and tax abuse as well as the general modernisation of the common features of the member states' tax systems. The courses aim at inviting the students to discover the EU tax legislation and all the new trends and new measures adopted and develop a critical stance towards the tax legislation introduced and the respective rulings of the CJEU on various tax provisions enacted and implemented by the member states, through which the negative integration is achieved. This learning process undermines this identity and the common European future of the member states as far as taxation is concerned.

Apart from the above, special attention will be drawn to the existing, various tax administration assessment tools proposed by the EU Commission, such as TADAT, the function of which is very important, especially in view of the large tax reform that took place in Greece and resulted in the establishment of an Independent Public Revenues Authority (IPRA). These issues, however, still remain an area of further development, improvement and research.

The fourth and fifth courses aim at provoking thoughts and helping the students to gain knowledge on contemporary issues of tax law in conjunction with modern issues of fiscal EU law, budget law, tax policy and tax administration. The Platform for Tax Good Governance, which will form a vital part of the respective lectures, assists the Commission in developing initiatives to promote good governance in tax matters in third countries, to tackle aggressive tax planning and to identify and address double taxation. It brings together expert representatives from business, tax professional and civil society organisations and enables a structured dialogue and exchange of expertise which can feed into a more coordinated and effective EU approach against tax evasion and avoidance. Moreover, students will have the opportunity to familiarise with other issues of EU tax policy and tax good governance, by examining the activities of the Expert Group on Taxation of the Digital Economy, the importance of which is also underpinned by the fact that the challenges of the digital economy constitute the first action of the OECD BEPS Action Plan. They will also study the components of the Communication on an External Strategy for Effective Taxation, which presents a stronger and more coherent EU approach to working with third countries on tax good governance matters and also sets out a process to create a common EU list of third countries for tax purposes. Last but not least, special emphasis will be put upon the issues of the recent Greek tax and fiscal reform as a response to the outburst of the severe financial crisis that hit the country.

Moreover, all five courses aim at strengthening the critical capabilities of the students, who are urged to develop their own informed ideas based on knowledge as well as the capability of reflection upon legal issues. Developing technical capabilities such as searching in the library and online, writing a piece of scientific nature and presenting one's one writings and ideas in front of a public -either within the class or in the framework of a students' seminar-, asking and replying to questions and discussing, objecting but also respecting contrasting views is one more objective of the courses.
At last but not least the courses aim at highlighting the emergence of a gradually harmonised tax system, bearing a lot of common key features and thus enabling students to acquire a European tax consciousness.

The registered undergraduate and postgraduate students, including also Erasmus students, as well as other interested persons (students from other universities, civil servants and public officials of tax administration, tax professionals and individuals from the private sector, lawyers, tax accountants and certified auditors, judges, advisors of Big4 Companies) selected under the procedure of an open call, will participate in research and discussion groups focusing in specific thematic areas (each course would provide access to specific discussion groups) under the supervision, the coordination and the general guidance of the Chair holder. More specifically, we are planning to develop contacts and networking activities with other Chairs in EU taxation, host meetings and events in the Chair's thematic field and organise multiple public events, workshops, roundtable debates, conferences and guest lecturers with specialists and experts from Greek and EU institutions, the Greek tax administration as well as the academic, business and civil society.