Welcome !

This intensive programme of EUCOTAX (European Universities COoperating on TAXes) is based on the desire of the participating universities (Barcelona, Budapest, Leuven, London, Paris, Rome, Uppsala, Tilburg, Osnabrück, Vienna and Washington) to set up a permanent structure in order to stimulate the instruction in and research on European aspects of Tax law. In this programme both students and researches contribute.

Therefore, this programme provides for both an intensive instructional part as well as a joint scientific publication by the researches. The European Union has awarded to the Eucotax-Wintercourse in 1994/1995, 1995/1996, 1996/1997, 1997/1998, 1998/1999, 1999/2000, 2000/2001, 2001/2002 and 2002/2003 an Eurasmus subvension, which emphasizes the European Dimension of the project.

The subject area of the Wintercourse has always been "The European Harmonization of Tax Law". Each year there is a different theme that will be explored and studied. This year the main theme is "The principle of equality in taxation (constitutional law, European law, WTO and tax treaties)". The seminar will be held in Uppsala from 8 to 17 April 2010, this is where the students and researchers will interact and discuss the various subparts of this main theme:

1. Equality and ability to pay in national income tax systems (including differences in taxation - plus social taxes - of labour income an capital income);
2. Equality and the choice of the legal form of a business (corporate versus non-corporate entities / PE versus subsidiary);
3. Equality and special income tax regimes for businesses (e.g., personal income tax, corporate income tax, wage tax, social taxes, inheritance tax);
4. Equality and special income tax regimes for individuals (including taxation of excessive income, progressivity of tax rates, stock options, expatriates, private equity managers, deferral of income);
5. Equality and financial and fiscal accounting systems;
6. Equality and other taxes than income taxes (e.g. environmental taxes).