Master's Degree Programmes

European and International Tax Law

Lund University offers, for the fist time in Scandinavia, the opportunity to graduate in a specialized education in European and International Tax Law. The Master is designed to meet the demands of the market for cutting-edge knowledge on multi-jurisdictional tax issues. It provides an opportunity to study European and International tax issues both from a direct and from an indirect tax perspective in a dynamic setting with students from throughout the world.

The Master runs from September to June on a full time basis. The two semesters are each split up into two parts. The first part of the first semester focus on the functioning of direct and indirect taxes and they will be assessed in a comparative perspective. This part focuses on the relation between taxation and economics and public finance respectively, comparative tax issues, sources of EC law and an introduction to International Tax Law among other subjects. The second part of the semester deals with subjects such as the methods of interpretation of Community Law, the Internal Market and taxes, customs union and indirect taxes, access to the fundamental freedoms in the EC Treaty and judicial remedies. The students will be able to elect to specialize themselves in the second semester in either direct or indirect taxation. The course on direct taxation will deal with both positive and negative integration and individual and corporate taxation. The course on indirect taxation focuses on the European VAT system, the harmonised system for excises and Customs treatment in the EU. In particular, the relation between the indirect taxes, i.e. VAT and excises and customs and VAT) are treated extensively.

Among the teaching staff are Prof. Ben Terra, Associate Prof. Susan L. Porter, Associate Prof. Cécile Brokelind and Lecturer L.L.D. Oskar Henkow.

The Master will prepare the students for jobs as tax administrators, tax consultants and tax policy-makers. It may also be beneficial for judges dealing with tax law issues and it also serves as a good preparation for PhD studies in European and International Taxation.

 

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