INTERNATIONAL TAX LAW
Learning outcomes of the course unit
At the end of the preparation of the exam a Student should be able to know and to understand the most important concepts of the EU tax law and in particolar of the ECJ case law reating to the european taxation.
Course contents summary
The EU tax law will be analysed in depth, with specific reference to the ECJ case law about tax topics.
Pietro Boria, Diritto tributario europeo, Giuffrè, 2015, pages 1-232; 337-359.
All the program will be analysed during the 36 hours of lessons. Some workshops about the ECJ and ECHR case-law will be organised. The attending Students may study in-depth and take to the exam an ECJ case-law.
Assessment methods and criteria
The examination will be oral. Three questions will be made about the overall programme.
The Student will be evaluated considering his specific knowledge about the main concepts of the European Tax Lax.
The Erasmus Students are welcome and invited to choose this exam.