This course will provide participants with an introduction to the following essential topics: - the sources of taxation;- fundamental freedoms;- taxation of physical persons (residence, succession etc.);- taxation of legal persons (permanent establishment, companies, transfer of seat etc.); - indirect taxation, in particular VAT;- double taxation conventions and how to apply them.Participants will have the opportunity to prepare in advance through an e-learning course via the ERA website, and to deepen their knowledge through case-studies and workshops during the summer course. The programme includes a visit to the Court of Justice of the European Union in Luxembourg with the opportunity to attend a hearing