Taxes in the EU treaties; harmonization bases -- General EU law concepts and tax law -- European tax harmonization policy -- The Community customs code -- Value added tax - the recast vat directive -- Excise and energy taxation -- CCCTB -- The Parent-subsidiary directive -- The Tax merger directive -- Transfer pricing and the arbitration convention -- The Interest and royalty directive -- The Savings interest directive Administrative cooperation in the assessment and recovery of tax claims -- General conceptual aspects of the ECJ case law in direct tax matters -- Free movement and tax base protection -- Division of tax jurisdiction; double tax relief mechanisms; tax treaty issues -- Exit taxes -- Individual income taxation -- Corporate income taxation -- Cross-border loss relief -- Cross-border dividend taxation

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