23425 - European Taxation Law

Learning outcomes

The course focuses on EU Tax Law. Given the fundamental institutions of EU law, the course aims to provide students, through a systematic elaboration of the rules and principles regarding tax matters, as they result from set of sources community, a knowledge of the degree of European integration and regulation of tax matters superordinate to the national one. At the end of the course the student will be able to independently analyze the progress of European legislation.

Course contents

The course contents are as follows: EU legislation as a source for the internal tax system, - the relationship between national law and EU law - the EU provisions on tax matters - the case law in tax matters; - the 'tax harmonization in the European system - the discipline of state aid - the EU legislation in the field of administrative cooperation; - the taxation schemes of direct taxes and value added tax (VAT) - the European origin of the 'value added tax (VAT) - the concept of permanent establishment for VAT purposes, - the intra-Community transactions.

Readings/Bibliography

During tho course we will distribute books.

Teaching methods

During the course, testimony of operators, both public and private, will be presented.

Assessment methods

The exam will be oral. It has the objective of verifying the acquisition of knowledge provided as detailed in the objectives of the course.

Office hours

See the website of Francesco Tundo