This module examines the impact of European Union Law on all aspects of direct taxation for all Member States. The paper includes the background to EU Law in the Treaties, and the role of the various EU institutions. Please see the syllabus for full details.
The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of five questions worth 15 marks each, of which candidates are required to answer any two.
This exam is currently offered in the June and December ADIT exam sessions.
You can find the full list of examinable topics for the EU Direct Tax option module in the ADIT syllabus.
You can also download past papers for this and other ADIT exams, together with suggested solutions and examples of successful candidate scripts.
Tuition for this and other ADIT modules is available via a selection of course providers around the world.