Event Date/Time: Jun 21, 2010 | End Date/Time: Jun 25, 2010 |
Description
- the sources of taxation;
- fundamental freedoms;
- taxation of physical persons (residence, succession etc.);
- taxation of legal persons (permanent establishment, companies, transfer of seat etc.);
- indirect taxation, in particular VAT;
- double taxation conventions and how to apply them.
Participants will have the opportunity to prepare in advance through an e-learning course via the ERA website, and to deepen their knowledge through case-studies and workshops during the summer course.
A visit to the European Court of Justice in Luxembourg with the opportunity to attend a hearing is an integral part of the programme.