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The article analyzes the development undergone by the Tax Law and the differences in teaching it in European universities.
Thus it addresses the growing importance of case law as opposed to the increasingly less effective codes, causednot only by the rapid succession of national legislation but also by the introduction of European regulation.
It includes especially the divi sion of Europe in terms of teaching Tax Law in the university curriculum, focused on Southern Europe from a theoretical point of view and the preparation of judicial personnel and the North from a practical point of view and consultancy and business
