The International and European Tax Moot Court takes place annually at the European Tax College in Leuven, Belgium, and focuses on a fictional case in the field of European and International Tax Law. Starting in October, participants prepare written submissions as representatives of either the tax authority or the taxpayer. In the spring, these arguments are presented orally before an international jury in English as part of a moot court hearing. The moot court offers a unique opportunity to enhance one’s legal and rhetorical skills while delving deeply into the case. No prior knowledge of tax law is required!

The moot court focuses on issues arising from the international activities of corporations and individuals. When does a "shell company" constitute abusive tax planning? How do national regulations address this? And what limitations arise from the interpretation of a double taxation agreement?

Successful participation leads to the acquisition of:

• A semester exemption / Foreign language instruction equivalent to at least 16 semester hours in accordance with § 25(2) No. 5 JAG NRW
• A seminar certificate in accordance with § 5(2) No. 4 SchwPO
• A foreign language certificate / Proof of participation in a foreign-language legal course as defined by § 7(1) No. 4 JAG NRW

The team from the University of Düsseldorf is led by Professor Dr. Matthias Valta. For further information, the team supervisor, Ms. Alison Beuscher, is available as a point of contact.