PhD in European Tax Law

Academic Year 2017-2018
Subject area Legal, Politological, Economic and Statistical Sciences
Cycle XXXIII
Coordinator Prof. Andrea Mondini
Language French, English, Italian, Spanish
Duration 3 years
Positions and scholarships 4 positions of which 2 positions with scholarship and 2 reserved positions
Application deadline May 29, 2017 at 01:00 PM (Expired)
Final ranking list Final ranking list available on Studenti Online
Enrollment period From Oct 09, 2017 to Oct 19, 2017
Doctoral programme start date Nov 01, 2017
Main Department
Department of Legal Studies - DSG
Associated Departments
Public Sector Research and Training Centre - CRIFSP
Associated locations
- Université de Strasbourg
- Universidad de Valencia
- Universidad "Pablo de Olavide" de Sevillia
- Universidad de Valladolid
- Universidad de "Castilla-La Mancha"
- Universidad de Santiago de Compostela
- Universiteit van Tilburg
- Universitè de Bourgogne
- Agenzia delle Entrate
Mobility abroad
Yes (6 months)
Curricula and Research topics
  • Comparative Analysis of European Tax Systems 
  • EU Tax Harmonization
  • Commons Principles of National Tax Law
  • EU Tax Principles
  • Economic Integration and Fiscal Integration
  • Tax Administration and EU Law
Job opportunities and potential areas of employment
- Comparative Analysis of European Tax Systems
- EU Tax Harmonization
- Commons Principles of National Tax Law
- EU Tax Principles
- Economic Integration and Fiscal Integration
- Tax Administration and EU Law
Admission Board

Members
Alfredo Garcia Prats Universidad de Valencia Facultad de Derecho Professore di Università straniera
Andrea Mondini Università di Bologna Dip. Scienze Giuridiche  Docente di II fascia
Thomas Tassani Università di Bologna Dip. Scienze Giuridiche  Docente di I fascia
Substitutes
Andrea Carinci Università di Bologna Dip. Scienze Giuridiche Docente di I fascia
Yolanda Garcia Calvente Universidad de Malaga Facultad de Derecho Professore di Università straniera
Marco Greggi Università di Ferrara Dip. Giurisprudenza Docente di II fascia
Learning outcomes
The training program aims to ensure the acquisition of a complete knowledge of the issues and problems of the European an International Tax Law. The lessons and the research activities are oriented to the acquisition of skills, including methodological, concerning Comparative law and EU legal integration, and the acquisition of the capacity of processing the general principles of European tax law, based on an analysis of National and European case-law.
Training is scheduled in thematic blocs, each one is articulated in seminars focusing both substantive and procedural profiles as well as comparative and European perspectives of analysis:
- European tax law history
- Sources of European Tax Law
- European Taxation system and Tax harmonization
- Comparative tax law
- European and International tax law: legal sources and conventions, Interpretation and application
- European protection of tax payers
- European Tax Law of transnational business
Activities to be carried out by Doctoral candidates
1st Year: on the basis of the research project, each student realizes and develops the thesis proposal under the guidance of a tutor. Students enrolled in the first year participate in regular meetings with all the other students of the active cycles. These meetings are focused on the public discussion of the research developments and achievements. At the end of the first year, each student formalizes and discusses the final draft of the research project, planning possible stay abroad. The host institution is selected on the basis of the subject of the thesis.
2nd year: students develop further the structure of the thesis. They spent a period of study abroad, in compliance with the co-tutorship agreement or the conditions required to obtain the qualification of Doctor Europeus.
3th year: in order to be admitted to the final exam, students complete the final version of the thesis as well as their period of study abroad. During public seminars, students presents the results of their researches to their colleagues and professors
Research training activities compliant with the Doctoral programme's learning outcomes
On the basis of the research project , each student develops a thesis proposal under the guidance of a tutor . The project will be defined within the middle of the first year if the phd candidate intends to stipulate a cotutorship agreement . This will allow to complete the administrative procedures for the conclusion of the agreement within the beginning of the second year. During the second and third year, each student will carry out a period of stay in a foreign university or research center, under a cotutorship agreement or in compliance with the conditions to fulfill to be awarded of qualification of Doctor Europeus . Each student participates in regular meetings to presents the results of the research activity. The public debate can be focused on the problems occurred within the framework of the research activity, the achieved results and the research methodology applied. The results of the research activity of each phd student can published in national and international scientific journals. Methodological assistance in defining the structure and in the realization of such scientific contribution is ensured. Students can be also involved in the realization of scientific projects . This allows to realize part of the research project in team and, in turn, to develop relational and coordination skills.
Internationalization features
The PhD in European Tax Law is an International PhD Programme, encouraging the conclusion of co-tutorship agreements awarding double degree. To date, 10 agreements have been signed with 5 European foreign universities. Moreover, a multilateral framework agreement is about to be completed. The latter aims at facilitating the conclusion of co-tutorship agreements based on a standard model and shared by all the partners. It is up to the Ph.D candidates to conclude a period of stay in a foreign university (min 6 months), especially under a co-tutorship agreement awarding a double degree. Economic incentives can be granted with a view to conduct researches abroad. In the past three years 14 foreign students attended PhD Course and in particular there was 3 brazilian, one costa rican, 6 spanish, 2 chinese and 2 albanian; eight of them (2 brazilian, one costa rican, 3 spanish, one chinese and one albanian) discussed their PhD thesis, becoming, for the effect, PhD in European Tax Law. Also the Board of Professors membership is internationally-based. This allows to design a wide training plan, including seminars held in the partner universities as well as seminars held by foreign professors at the University of Bologna.
Expected research results and products
Students have to attend the annual meetings, held in Italy and in other European countries, to present the results of their research projects. The scientific work of the Phd students is promoted by the members of the Board of Professors. In particular, Phd students (2nd or 3rd year) are encouraged to public scientific contributions (case notes or articles) in national and international journals. Methodological assistance in the planning and the elaboration of scientific contribution in assured.
Doctoral programme Academic Board
Surname Name University/Institution Qualification
ANIBARRO PERÈZ SUSANA Universidad de Valladolid Professore di università straniera
BOURGEOIS MARC Université de Liege Professore di università straniera
CASIMIR JEAN PIERRE Université de Bourgogne Professore di università straniera
CIPOLLA GIUSEPPE MARIA Università Cassino e Lazio meridionale Professore ordinario
COLLADO   YURRITA MIGUEL ANGEL Universidad de Castilla - La Mancha Professore di università straniera
D'ANGELO GIANGIACOMO Università di Bologna Ricercatore
DI PIETRO ADRIANO Scuola Europea di Alti Studi tributari Ricercatore Ente
ESSERS PETER Universiteit Van Tilburg Professore di università straniera
GRIBNAU HANS Universiteit Van Tilburg Professore di università straniera
MARCHESSOU PHILIPPE Università di   Strasburgo Professore di università straniera
MARTIN QUERALT JUAN Universidad de Valencia Professore di università straniera
MENENDEZ   MORENO ALEJANDRO Universidad de Valladolid Professore di università straniera
MONDINI ANDREA Università di Bologna Professore associato
MORENO   GONZALEZ SATURNINA Universidad de Castilla - La Mancha Professore di università straniera
NIETO MONTERO JUAN JOSÈ Universidade de Santiago de Compostella Professore di università straniera
RAMOS PRIETO JESUS Universidad "Pablo de Olavide" de Sevillia Professore di università straniera
TASSANI THOMAS URBINO "Carlo BO" Professore ordinario