About European Tax College Moot Court

The European Tax College Moot Court Competition, a competition in the area of international and European tax law has been, for the last eight years, held at one of the oldest universities in Europe, in Leuven, Belgium. Participants of this competition are universities from across Europe and USA.

The competition consists of analyzing and solving a case from the area of international and/or European tax law. The language of the competition is English. The judges in this competition are world renowned experts and scholars in the field of tax law. The first task is to submit two written memoranda, one on the behalf of the applicant, and the other for the defendant. After that, the first round of the oral part of the competition is held where each of the teams compete both as the applicant and as the defendant against the teams of the other participating universities. By adding points from the first round and the score obtained on the basis of written submissions, the best six teams go into the second round (semifinals). The second round, as the first one, consists of the presentation of the oral arguments. On the basis of the awarded points, two best teams pass to the finals. The finalists are given a new problem, and, according to the strength of the arguments and presentation skills, the winner of the competition is chosen.

The official web site of the European Tax College Moot Court Competition: www.law.kuleuven.be/eutax