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Masters in Tax Law

MASTERS IN TAX LAW

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Responsables

Celine VIESSANT —
Manuel CHASTAGNARET
Eric OLIVA
JOANNARD-LARDANT Emmanuel
Nicole DAVOULT
Marie DE BARBARIN

Aims

The objectives of the Master's in Tax Law depend on the path chosen by the student in Master 2 (see pathways). Generally speaking, the aim is to provide all students with excellent legal training in public finance law, tax law or customs law, enabling them to enter professional life quickly with the appropriate knowledge and skills. This training, which has few equivalents in France, should enable all students to orient themselves progressively, taking into account the many and varied career prospects inherent in financial, tax and customs disciplines in both the private and public sectors.

Targeted students

This Master’s degree is aimed at French or foreign students who have obtained a bachelor’s degree in law or an equivalent diploma (or obtained a VAE).

It should also enable students to resume their studies and, through its organisation, encourage sandwich courses (particularly at Master 2 level) for people from professional backgrounds.

Admission conditions

This course is open to students from the first year of their Master's degree. Access, both to M1 (MonMaster) and M2 (eCandidat) is conditional on the submission of an application.

Fundamental prerequisites

Access to the Tax Law specialization is open to students who have completed their Bachelor's degree with good grades in public finance law and/or tax law, or who have demonstrated a solid knowledge of public finance law and/or tax law through their previous studies

Fundamental prerequisites

Students must have taken supervised courses in tax law and/or public finance law

Structure and organisation

This is an initial course which can also be taken as part of continuing education or as an apprenticeship (Master 2 in Customs). Students will follow a set of courses ranging from 669 to 870 hours, depending on their choice of Master 2 pathway.

This Master’s degree is based around two éléments: on the one hand, a Master 1 – tronc commun with optional choices – based on blocks of knowledge and skills that are not exclusively à dimension financiè fiscale et douanière, and, on the other hand, the choice à at the end of this Master 1 between four pathways at Master 2 level.

The programme is based both on a set of shared courses and on a range of financial, tax and customs courses taught by lecturers from Aix Marseille Université or from other universities, and by numerous professionals working in these fields.

Learning sites

FDSP, Aix-en-Provence

Learning and research

Research is an essential part of the training program. Students are required to prepare individual and/or collective works such as research reports and/or dissertations. They must also carry out in-depth research and mobilize sufficient documentation to carry out the practical exercises assigned to them, which require a great deal of synthesizing work.

In both M1 and M2, students are familiarized with the methodology of constructing a research paper. Research training in the Tax Law Master's program is supported by the Centre d'Etudes Fiscales et Financières (UR 891). Students are encouraged to attend scientific events (conferences, symposia, seminars, etc.) organized by the laboratory or by the Master's department, on topical issues relating to public finance, taxation and customs law.

After completing one of the M2 programs, students who have written a dissertation can continue their studies at doctoral level, provided they meet the requirements of the Faculty of Law and Political Science's doctoral school (ED 67).

School registration


Study year or Typical courses	FI	FC	FAP
Career path: Personal and wealth taxation
Course: European and International Taxation
Course: Public Finance and Tax Law
Career path: Customs

Knowledge to be acquired

Throughout their Master's degree, students are expected to master all the legal "tools" at their disposal, enabling them to carry out real legal analyses in financial, tax and customs matters, and to acquire in-depth knowledge of the mechanisms involved in the production of standards in these areas.

With an approach based both on the implementation of financial, tax and/or customs engineering, and on an understanding of public and semi-public financial and tax systems, as well as private ones, at national, European and international level, students will need to acquire full mastery of the technical analytical tools enabling them to establish a real capacity for research and to respond to professional and academic expectations in the financial, tax and/or customs fields.

Professional skills to be acquired

Graduates of the Master's in Tax Law will have mastered the theoretical and methodological language and tools required to :

fully grasp documentary research techniques in financial, tax and/or customs matters;
synthesize and analyze a tax, financial and/or customs file;
handle a tax, financial or customs case through litigation;
acquire academic-level analytical and expressive skills;
initiate reflection and the implementation of research work (of a comparative nature where appropriate).

Students will be able to personally update their knowledge and carry out documentary research in financial, tax and/or customs matters, present the results of their work orally and in writing, and work alone or as part of a team in French or a foreign language.

Internships and supervised projects

In both Master 1 and Master 2, whatever the course, students can choose to do an internship (3 weeks in M1 and at least two months in M2) or to carry out supervised research work (research report in M1 and dissertation in M2).

The Master 2 in Customs can be taken on a sandwich course, in the form of an apprenticeship contract.

Specific teaching conditions

The course is taught face-to-face, as part of initial or continuing training, but not as part of a sandwich course or apprenticeship (except M2 Customs).

Students are encouraged to participate by providing written and oral assignments. Some lecturers use inverted teaching methods.

Digital technology is used to support teaching.

Offsite teaching

None

Professional integration rate

Seeked careers

The professional fields covered by the Master's degree in Tax Law are particularly diverse and numerous in both the private and public sectors: tax lawyer, notary, lawyer, public finance inspector, international corporate lawyer, lawyer for local authorities, non-profit organisations, wealth consultant, financial audit and control, etc.

Continuing studies

Students may continue their studies at doctoral level provided that they have completed a research dissertation in Master 2 and obtained satisfactory results as required by the Faculté doctorale;have obtained satisfactory results as required by the doctoral school of the Faculty of Law and Political Science (ED 67). They may also enter new training courses on a competitive basis (Bar School, Institute of Notary Training, etc.)

Partners

The Master's programme reflects a desire to promote a strong involvement of the socio-professional and academic worlds in both its management and its organisation, as well as the peripheral activities that must accompany it.

This is achieved through their presence on the Master's Development Board and Teaching Board, and through an internship programme (compulsory or optional, depending on the Master's 2 course chosen). With regard to the research dimension of the four Master 2 programmes, students can benefit from the activities undertaken by the Centre d'Etudes Fiscales et Financières;tudes Fiscales et Financières (CEFF) de l'Université; notamment au travers dération en réseau avec différents centres de recherche français et étrangers.

Typical course list

Career path: Personal and wealth taxation
Course: European and International Taxation
Course: Public Finance and Tax Law
Career path: Customs

Support for your academic achievement

Students benefit, as needed and at their request, from ongoing pedagogical support throughout the two years from the Master 1 and Master 2 course directors.

Support for your academic choices

Students benefit, at their request, from guidance assistance from the Master 1 and Master 2 course directors.

Support for your labor market integration

The Master's programme monitors the integration of its students by organising a network of its alumni on an associative basis (CEFF Alumni), as well as establishing a directory of its alumni and organising a meeting between alumni and new students for each course. It is supported by the university's internship office.

Support for your studies abroad

Generic mail contact

sophie.borghino@univ-amu.fr

Contacts

sophie.borghino@univ-amu.fr

TO BE SELECTED ON MASTER 1

SUBMIT AN APPLICATION

Discilpine : Law, Economics, Management
Departement : Faculty of Law and Political Science (FDSP)
Credits : 120
Contact : fdsp-scol@univ-amu.fr
Other links :
- https://www.ceff13.org/
Training brochure
Web site
Professional integration rate

Registration fees

Initial training fees :
Fee rate : plus d'informations...
Differentiated fee rate for non-EU students : plus d'informations...
Continuing education fees : plus d'informations...

ORIENTATION CONTACT

SUIO d'Aix-Marseille University service

COURSE CATALOGUE 2024 - 2025

MASTERS IN TAX LAW

Responsables

Aims

Targeted students

Admission conditions

Fundamental prerequisites

Fundamental prerequisites

Structure and organisation

Learning sites

Learning and research

School registration

Knowledge to be acquired

Professional skills to be acquired

Internships and supervised projects

Specific teaching conditions

Offsite teaching

Professional integration rate

Seeked careers

Continuing studies

Partners

Typical course list

Support for your academic achievement

Support for your academic choices

Support for your labor market integration

Support for your studies abroad

Generic mail contact

Contacts