SEJ357 International, EU and domestic tax law studies

Application of European Union tax law in Spain. - Definition of the traditional categories of financial law from a constitutional perspective. - Constitutional delimitation of rights (fundamental or not) with repercussions in the tax field - Delimitation of the incidence that the jurisprudence of the European Union Court of Justice, the European Court of Human Rights and the study of the constitutional jurisprudence of other states may have on the definition of the traditional categories of financial law or fundamental rights. - The impact of BEPS in Spanish tax law.