International and European Taxation Program Eötvös Loránd University

The modern and progressive syllabus is designed to give the students the knowledge necessary to understand the ongoing tax issues of the world we live in. Our teaching staff ensures a well-balanced education in terms of theory and practice. The program runs in co-operation with outstanding European lecturers such as Prof Dr. Frans Vanistendael (honorary professor of ELTE Law, former academic chairman of IBFD, former dean of KU Leuven Belgium) Prof. Dr. Ekkehart Reimer (Heidelberg University Institute of Public Finance and Tax Law), Prof. Dr. Marco Greggi (Ferrara University Department of Law), Prof. Dr. Niels Bammens (KU Leuven Belgium), PD Dr. Matthias Valta (acting professor Düsseldorf University) and Dr. Daniel Varro (Postdoc University the Assistant University of Vienna).

The program enjoys the advantages of being established in association with the market leader tax advisor companies. Top managers and partners of Hungarian Big4 provide the students with practical issues. Balazs Szuk (manager, PwC), Dr. Attila Kövesdy (Partner In Charge Tax & Legal Deloitte Co. Ltd.), Zoltan Farkas (director, KPMG), Miklos Santa (partner, EY).

High Representative of the judiciary, chief justice Dr. Peter Darak (president of the Supreme Court of Hungary), furthermore representatives of the tax authority and government (Agnes Fotiadi and Robert Csabai), raise the quality of the program.

Lecturers of ELTE Law also contribute to education. Among many others, Dr. Reka Somssich (vice-dean) and Dr. Istvan Simon (Head of Department of Fiscal Law) and Dr. Gabor Kajtar, Dr. Gabor Kecso, Dr. Monika Papp, Dr. Zsolt Szatmari (lecturers of ELTE) represent ELTE Law.

Thanks to the remarkable and diverse experience of our teaching staff, the program is close to the need of the market, meanwhile, it is grounded by massive analytical and theoretical background.

Strength of program

The one-year-long program is divided into two semesters. The courses are held every second weekend on Friday and Saturday. The first semester is about International Taxation. The second semester is on European Taxation. The modern and progressive syllabus is designed to give the students the knowledge necessary to understand the ongoing tax issues of the world we live in. The courses cover – among other topics – the BEPS project, state aids, transfer pricing issues, ATAD, and ever-evolving case law of the CJEU and tax planning in practice.

In sum, the program is unique and represents high value, thanks to the cooperation of western and Hungarian academics, tax practitioners of Big4, judiciary, government, and the tax authority in the heart of geographic Europe.

Structure

The work schedule of the program is part-time: correspondence program. (Classes are held every second Friday and Saturday)

Semester I

• Basics of Public International Law* for economists
• Economic Analysis of International Taxation* for lawyers
• Fundamentals of International Tax Law
• OECD Model Tax Convention
• Transfer Pricing
• Elective course
• International Tax Planning in Practice
• Optional lecture (International Tax Planning in Practice)

Semester II

• Bodies and Legal Sources of the EU* for economists
• Fiscal Federalism* for lawyers
• Direct Taxation in the Internal Market
• VAT
• Introduction to Customs, Excise Duties and Energy Taxation
• Fiscal State Aid Law
• Elective course
• Tax Planning in Practice within the EU
• Thesis degree
• Optional lecture (Tax Planning in Practice within the EU, International problems of tax optimization)

Our distinguished program prepares students for outstanding careers in International taxation Law, litigation practices, government, academia, business, public policy, international and local NGOs.

Job examples

• Economist specialized in International and European Taxation Law
• Legal expert of International and European Taxation Law