International and European Taxation Program for Lawyers LL.M. (part-time)

Title

International and European Taxation Program for Lawyers LL.M. (part-time)

Degree

Master in Laws (LL.M.)

Type

Degree program

Level

Specialist postgraduate

Accreditation number

FNYF/474-3/2017

Faculty
Language

English

Duration

2 semesters (1 year)

ECTS credits

60

Minimum number of students

30

Maximum number of students

100

Short description

The modern and progressive syllabus is designed to give the students the knowledge necessary to understand the ongoing tax issues of the world we live in. Our teaching staff ensure a well-balanced education in terms of theory and practice. The program runs in co-operation with outstanding European lecturers such as  Prof Dr. Frans Vanistendael (honorary professor of ELTE Law, former academic chairman of IBFD, former dean of KU Leuven Belgium) Prof. Dr. Ekkehart Reimer (Heidelberg University Institute of Public Finance and Tax Law) , Prof. Dr. Marco Greggi (Ferrara University Department of Law), Prof. Dr. Niels Bammens (KU Leuven Belgium),  PD Dr. Matthias Valta (acting professor Düsseldorf University) and Dr. Daniel Varro (Post doc University Assistant University of Vienna).

The program enjoys the advantages of being established in association with the market leader tax advisor companies. Top managers and partners of Hungarian Big4 provide the students with practical issues. Balazs Szuk (manager, PwC), Dr. Attila Kövesdy (Partner In Charge Tax & Legal Deloitte Co. Ltd.), Zoltan Farkas (director, KPMG), Miklos Santa (partner, EY).

High representative of the judiciary, chief justice Dr. Peter Darak (president of the Supreme Court of Hungary), furthermore representatives of the tax authority and government (Agnes Fotiadi and Robert Csabai), raise the quality of the program.

Lecturers of ELTE Law also contribute to the education. Among many others Dr. Reka Somssich (vice-dean) and Dr. Istvan Simon (Head of Department of Fiscal Law) and Dr. Gabor Kajtar, Dr. Gabor Kecso, Dr. Monika Papp, Dr. Zsolt Szatmari (lecturers of ELTE) represent ELTE Law.

Thanks to the remarkable and diverse experience of our teaching staff, the program is close to the need of the market, meanwhile it is grounded by massive analytical and theoretical background.

Strength of program

The one-year long program is divided into two semesters. The courses are held every second weekend on Friday and Saturday. First semester is about International Taxation. Second semester is on European Taxation. The modern and progressive syllabus is designed to give the students the knowledge necessary to understand the ongoing tax issues of the world we live in. The courses cover – among other topics – the BEPS project, state aids, transfer pricing issues, ATAD and ever-evolving case law of the CJEU and tax planning in practice.

In sum, the program is unique and represents high value thanks to the co-operation of western and Hungarian academics, tax practitioners of Big4, judiciary, government and tax authority in the heart of the geographic Europe.

The work schedule of the program is part time: correspondence program. (Classes are held every second Friday and Saturday)

Semester I. 

  • Basics of Public International Law* for economists
  • Economic Analysis of International Taxation* for lawyers
  • Fundamentals of International Tax Law
  • OECD Model Tax Convention
  • Transfer Pricing
  • Elective course
  • International Tax Planning in Practice
  • Optional lecture (International Tax Planning in Practice) 

Semester II. 

  • Bodies and Legal Sources of the EU* for economists
  • Fiscal Federeralism* for lawyers
  • Direct Taxation in the Internal Market
  • VAT
  • Introduction to Customs, Excise Duties and Energy Taxation
  • Fiscal State Aid Law
  • Elective course
  • Tax Planning in Practice within the EU
  • Thesis degree
  • Optional lecture (Tax Planning in Practice within the EU, International problems of tax optimization) 
Career opportunities

Our distinguished program prepares students for outstanding careers in International taxation Law, litigation practices, government, academia, business, public policy, international and local NGOs.

Students successfully graduated from the program will be entitled to use an LL.M. title according to the regulations of Act on National Tertiary Education of Hungary. (Act No CCIV of 2011).*

*LL.M. title can be used by the students, who have a Master of Laws degree.

Job examples
  • Lawyer specialized in International and European Taxation Law
  • Legal expert of International and European Taxation Law
EU/EEA students
non-EU/EEA students
Tuition fee/semester

1,000 EUR

1,000 EUR

Application fee

-

-

Registration fee

-

-

Other costs

-

-

non-EU/EEA students
Tuition fee/semester

1,000 EUR

Application fee

-

Registration fee

-

Other costs

-


Offered for the next academic year

Yes

Start program

05, Sep, 2022

Deadline for applications - September intake

30, Jun, 2022

Is there a February intake

No


Admission requirements

 

The ELTE Faculty of Law is determined to provide for contact classes as far as the COVID-19 situation allows. The teaching will initially be organised in a way that provides full flexibility. It means that classes will always be streamed via on line devices (Teams or Zoom etc.), but personal attendance will also be possible until the general laws of Hungary permit it.

Consequently, you can prepare yourself that classes will always, systematically be available on-line, in order to be prepared for the situation that you can not personally participate. However, the teachers – except those who, for the same reason can not travel to Hungary – will be personally present at the premises of the Faculty and you can also join the classes personally. In this way the teaching will be foreseeable, no sudden changes are expected.The worst case scenario is that even the teachers are forbidden to enter the premises of the Faculty, however, in this case we still have the on-line option.

We are testing this system in the 2020/2021 academic year and our experiences are very positive.

Entry requirements

Applicants have to be in the possession of a Master level legal degree as this is a second master program.

Language requirements

Minimum level of language proficiency (oral) (A1-C2): B2

Minimum level of language proficiency (written) (A1-C2): B2

Further comments: The required level of English language knowledge is minimum B2 according to the Common European Framework of Reference for Languages

 

 

Documents to submit with application

Document

Comment

Online application form

-

Master-level degree

An official English version/translation of the law diploma (Degree accepted for admission: legal master degree or legal degree equal to a legal master degree)

Motivation letter

In English

Language certificate

Minimum B2  level English language certificate

Application procedure

The application starts in the online application system. Students need to register in the system, fill in the online application form, upload the required documents and follow the instructions during the application process.

There is no entrance exam, decisions are made upon the provided documents.

Materials sent by postal mail, electronic mail or fax are not considered. The Faculty of Law does not return application documents, or provide copies thereof under any circumstances.

The decisions are made by the Admission Committee of the Faculty within a month after the application deadline.

All applicants are notified in written form about the outcome of their applications.

Procedure of the entrance examination:

No entrance examination is organized. The decision is based on the submitted materials.

Program leader

Dr. Gabor KECSO
LL.M. (Suffolk), Ph.D. (ELTE), senior lecturer

Program coordinator

Roberta BATHÓ
program coordinator
E-mail: llm-admin@ajk.elte.hu

Faculty of Law

Faculty of Law

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