- Docente: Adriano Di Pietro
- Credits: 3
- SSD: IUS/12
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 0659)
Learning outcomes
Lectures will focus on a deep analysis of EU tax law, by analysing
its principles, as interpretative criteria applied by the EU Court
of Justice.
Course contents
The principles of the EU legal system and their application within
national tax systems.
Neutrality: harmonized taxes and and VAT, income taxes and
restructuring operations.
Proportionality within harmonized taxation: deduction and
reimbursement, sanctions; proportionality within non-harmonized
taxation: anti-abuse cluses.
Non-duscrimination within cross-border taxation: transfer of tax
residence, Controlled Foreign Companies, permenent
establishment.
Double taxation: juridical double taxation and its effects on the
tax treaties; economic double taxation and taxation of dividends.
Readings/Bibliography
ADRIANO DI PIETRO E THOMAS TASSANI (a cura di), I principi
europei del diritto tributario, CEDAM, 2013.
Further material, mainly case law, will be available on line
at: http://campus.cib.unibo.it
Teaching methods
Lectures will take place every week in October, November and
December.
Given the characteristics of the lectures, which will involve the
students in the comments to the case law of the Court of Justice,
it is higly recommended that students will attend them.
Assessment methods
The final exam will be oral.
Teaching tools
Study groups will be organized and specifically dedicated to the examination of the EU Court of Justice case law.
Office hours
See the website of Adriano Di Pietro