Guest Lecture on EU Tax Law

On October 22, 2026, students and academic staff attended an online guest lecture on EU tax law as part of the Future of Europe Program – European Union Law Studies for Ukraine.

The lecture was delivered by Lodewijk Berger and Stef Plouvier (Amsterdam), representatives of the international law firm Jones Day.

The lecture examined the legal architecture of the European Union’s tax system, specifically the relationship between primary and secondary EU law and national regulation. Special attention was devoted by the lecturers to distinguishing areas where tax rules are largely harmonized at the EU level from matters that remain primarily within the competence of member states.

A significant part of the lecture concerned the legal mechanisms regulating corporate taxation. Participants familiarized themselves with the main provisions of EU directives on the taxation of parent and subsidiary companies, interest and royalties, as well as cross-border mergers and corporate restructuring. The lecturers also reviewed Anti-Tax Avoidance Directives (ATAD), the introduction of minimum taxation levels, and the practical application of relevant provisions in multinational corporate groups.

In addition, the role of automatic exchange of tax information between EU member states, current changes in consumption taxation, particularly VAT and excise duties, and the development of the EU Customs Union were highlighted. The timelines for implementing new tax rules, transitional periods, and practical steps businesses should consider in connection with changes in tax regulation were discussed separately.

The lecture allowed participants to deepen their knowledge of current trends in the development of European Union tax law and the specifics of its application in cross-border business activities.

Hosting such events helps expand opportunities for studying EU law, familiarizing students with international legal practice experience, and strengthening the European dimension of legal education.