Nice, France – The Université Côte d’Azur’s faculty of law has, for over two decades, been training highly qualified tax specialists directly prepared for the workforce through its Master of Law in Public Law, with a specialization in Tax Procedures and Corporate Tax Law. The program, launched in 2000, has become a benchmark in French legal education.
A significant restructuring of the master’s program occurred in 2017 under the leadership of Philippe Luppi, a professor of public law and current head of the program. Luppi initiated a comprehensive overhaul of the curriculum, focusing on both content and pedagogy, and integrating work-study options and a research component. “The goal was to build a high-level tax training program, directly connected to professional realities,” Luppi explained.
Each year, the program accepts approximately fifty students across its two years. Admission to the Master 1 is competitive, involving a rigorous review of applications, followed by interviews for Master 2 candidates, particularly those not already enrolled in the Master 1 program. The program is affiliated with the Public Law section for pedagogical purposes and the CERDACFF public law laboratory for research.
The master’s program attracts students with backgrounds in both private and public law, all seeking expertise in tax procedures and corporate tax law. The curriculum offers a comprehensive and multidisciplinary approach to taxation, covering national and international law, and integrating fiscal data with other relevant legal fields to support corporate tax strategy and litigation management. The Master 1 curriculum includes European and international taxation, Value Added Tax (VAT), income tax, taxation of personal and real property, family taxation, individual and corporate business taxation, and mergers, acquisitions, and company sales.
The Master 2 curriculum focuses on tax management, tax auditing, administrative and legal procedures, and specific skills related to tax audits. A notable feature of the Master 2 program is the significant involvement of practitioners: nearly 90% of the instructors are currently practicing professionals, including administrative judges, tax inspectors, lawyers, accountants, and consultants. This provides students with direct exposure to real-world tax practices.
A key strategic element of the master’s program is the integration of work-study opportunities. Available in the Master 2 year under an apprenticeship or professionalization contract, this allows students to combine theoretical learning with practical experience. Work-study students are both employees of their host organization and benefit from the support of both a university tutor and a company mentor.
The program’s effectiveness is demonstrated by its high employment rate. Over 90% of graduates are employed after completing the master’s degree, with 70% securing permanent positions. Approximately one-third of graduates find employment in the PACA region, while the program maintains a national reach. Graduates report a high level of satisfaction with their professional activities.
The Université Côte d’Azur’s Master in Tax Procedures and Corporate Tax Law is designed to prepare graduates for immediate contributions to the field of taxation, addressing a critical require for skilled tax professionals in both the public and private sectors.
