The aim of the course European Fiscal Law is to introduce students who have previous knowledge in tax/fiscal law with rules and concepts of European tax and budget law as well as with the sources of funding of the EU and modalities of funds allocation. The students will learn about the rules on harmonization of tax systems with the emphasis on the differences between harmonizing direct and indirect taxes. Harmonized rules on VAT, excise duties as well as corporate income taxation will be discussed. The students will be presented with the overview of EU rules against tax evasion and tax avoidance as well as the EU efforts in fighting tax havens, rules on administrative cooperation and mutual agreement procedures. Some of the most important ECJ judgements in European tax law cases will be analyzed. Apart from the tax topics, the EU Budget is also an important part of the course syllabus. The students will be introduced to the sources of EU’s own revenues as well as features and structure of the EU budget and purposes for which the funds may be allocated. Furthermore, the most important EU fiscal rules will be discussed. After covering the most important tax and budget topics, the effects of the European legislation on the Croatian tax and budget system as well as on tax and budget systems of selected EU Member States will be analyzed