This summer course will provide participants with an introduction to the following essential topics:

- 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.