International and European Tax Law: Customs and International Supply Chain Taxation

International supply chain taxation is at the heart of today’s global developments. Did you know that countries actively compete through their tax systems to influence trade balances? That political decisions often shape how customs duties or carbon taxes are levied? Or that billions of euros are lost each year through tax evasion and avoidance? These are just some of the questions you will explore as a student within the specialisation ‘Customs and International Supply Chain Taxation’.

The courses in this specialisation examine taxes (customs duties, carbon taxes, excises, value added tax (VAT), anti-dumping duties) through the lens of the global supply chain. The emphasis is on developing a solid understanding of their legal foundations. Yet the scope of your studies will reach far beyond law alone. History, business, politics, and economics all play a vital role in understanding how taxation functions in practice. The study of legal rules and case law therefore goes hand in hand with gaining a broader insight into the workings of society – and international trade dynamics in particular. The programme is demanding, but it will equip you exceptionally well for a rewarding and impactful career.

You should choose this specialisation within the Master International and European Tax Law when:

• You have an international mindset with a keen interest in international trade and taxation.
• You are drawn to a legal field that interacts with many different areas of law.
• You enjoy solving complex legal puzzles through sharp legal analysis.
• You are motivated by the societal relevance of tax law and fiscal policy.

If you are aiming for an international career with a focus on trade-related taxation, the specialisation ‘Customs & International Supply Chain Taxation’ of the master’s programme International and European Tax Law offers you everything you need to succeed in the field.

In this specialisation, you explore key areas of international supply chain taxation, including customs law, value added tax (VAT), excise duties, carbon border adjustment mechanisms (CBAM), and trade defence instruments such as anti-dumping duties. You learn to navigate the intricate interaction between tax law, trade law, and international commerce, while analysing how global supply chains are shaped by fiscal and regulatory measures.

Throughout the programme, you develop the ability to address complex legal and practical issues, such as customs valuation, VAT fraud, and carbon border pricing. You also gain a broader understanding of how international trade, sustainability, and geopolitics shape modern taxation systems. Moreover, several courses on corporate taxation deepen your knowledge on subjects such as transfer pricing and tax compliance. At the end of the programme, the master’s thesis allows you to conduct true academic research on a topic of your choice within the field of customs and supply chain taxation.

This master’s programme combines lectures, tutorials, and preparation time to give you a well-rounded academic experience. At the heart of our education is Problem-Based Learning (PBL). In our small tutorial groups with a maximum of 19 students, you will engage intensively with your peers by solving practical problems in an interactive setting. PBL challenges you to identify and analyse complex legal problems in the field of tax law through active discussion, collaboration, and critical thinking.

This approach not only deepens your theoretical understanding of tax law but also builds the practical skills essential for your future career. It requires you to be proactive in setting learning goals and encourages you to work with your fellow students on legal issues. Moreover, throughout the programme, you will learn how to carry out thorough legal research and communicate legal arguments clearly.

The programme’s truly international classroom, with students from over 70 countries in the past and around 30 nationalities every year, creates a uniquely enriching environment. You will discuss international tax problems through the lens of diverse domestic tax systems, gaining deeper insights, broader perspectives, and a stronger ability to tackle complex cross-border issues.

Within this specialisation, we offer a range of extracurricular activities, including thesis writing sessions and social events. You can also participate in our Masterclasses, where leading practitioners and representatives from EU institutions share their insights on customs and international supply chain taxation in practice. Each year, we foster a close-knit community of students characterised by openness, mutual support, and academic curiosity. With a strong esprit de corps, everyone works together to make the learning experience both enjoyable and rewarding.

Moot court competition

The International and European Tax Moot Court organised by the International Bureau of Fiscal Documentation (IBFD) and KU Leuven is the world’s most renowned moot court in the field of taxation. Maastricht University has been a regular and very successful participant in recent years.

Are you thinking about going into research after you graduate? Then you should consider applying for our Master’s Honours Research Track. In addition to your regular studies, you will learn the main methodologies used in academic legal research, improve your practical research skills, and apply this knowledge in your master’s thesis. The track will give you the experience you need to be a successful PhD candidate.