- Docente: Adriano Di Pietro
- Credits: 3
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Job and company relations consultant (cod. 0915)
Course contents
Principles of the EU legal system and their application within
natioanl 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.
More 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 and November.
Assessment methods
The final exam will be taken orally
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