Recently, students of the Educational and Scientific Institute of Law of the State Tax University attended a course of lectures on the topic: "European Law: European Tax Law". The guest lecturer was Dr., Professor Lars Meeker - Director of the Institute of International Tax Law, Nordkirchen (Germany). The moderator of the meetings of the lecturer with students was Professor of the Department of Financial and Tax Law, Doctor of Laws. Viktoriya Chaika.

During the lectures, students had the opportunity to get acquainted with the history of the formation of the legal foundations of the European Union and the mechanisms for ensuring the implementation of EU legislation. The issue of the influence of European law on national tax legislation, in particular through European Union directives, was separately analyzed.

The main conclusion of the course was the thesis that within the European Union, EU integration law takes priority over the national law of the member states. The strict observance of the fundamental freedoms stipulated by the EU founding treaties, in particular the free movement of goods, capital, labor, as well as the freedom of establishment, is supervised by the European Court of Justice by issuing decisions concerning individual member states and the EU internal market.

Each topic of the course contained a practical component, the lecturer prepared cases with practical tasks that the students solved. Higher education students had the opportunity to express their opinion and offer their own answer. This format of lectures contributed to the constant dialogue between the lecturer and the students.

We sincerely thank Professor Lars Meeker for an interesting and informative course of lectures, thanks to which the students gained new knowledge about understanding the European legal environment and its impact on tax policy.

Presentations for the lectures of Professor Lars Meeker can be found at the link: