Tax Discrimination (SC)
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This course covers constitutional prohibitions of tax discrimination against taxpayers with interstate income or activities. We will read Supreme Court decisions interpreting the Privileges and Immunities Clause and dormant Commerce Clause. For comparison, each U.S. case will be paired with a case decided by the European Court of Justice addressing a similar tax issue under a similar legal standard.
*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.
**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.