International and European Tax Moot Court
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?
What does successful participation earn you?
| Credit option (alternative choice) | Details (according to the JAG NRW – Legal Training Act North‑Rhine‑Westphalia) |
| Free semester / procedural simulation | 16 SWS (semester‑weekly hours) – § 25 (2) Nr. 5 JAG NRW |
| Exemption from the 4th written research essay | 6 SWS – § 7 (1) Nr. 5, § 7 (3) S. 3 JAG NRW Note: This does not affect the obligation to produce a written research essay in civil law, criminal law, and public law. |
| Area of Specialisation 8: Tax Law | Examination subject for the written exam, research essay or oral exam - 4 SWS |
Additional recognitions
- Key‑qualification certificate – § 7 (2) JAG NRW.
- Foreign‑language certificate (proof of attendance at a foreign‑language law course) – § 7 (1) Nr. 3 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.