Tax Discrimination (SC)

Section 1, J-Term 17

Schedule Information

Enrollment: 4/16
Credits: 1
Day Time Room Start Date End Date
12/31/1969 12/31/1969

Course Description

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.  

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): None
Description:

Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: Federal Income Tax recommended, but not required. Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*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.

Schedule No.
117110019
Law No.
LAW7748
Modified Type
Lecture
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens:
Evaluation Portal Via LawWeb Closes:
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