Master of Tax Law

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.

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.

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.

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.

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.

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.

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.

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.

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