INTERNATIONAL TAX LAW
Learning outcomes of the course unit
After the preparation of the exam, the Student should be able to understand the most important EU tax law topics, with specific reference to the ECJ case law.
Course contents summary
EU tax law will be analysed, with specific reference to the Directives of the Council and the ECJ case law about tax law.
Pietro Boria, Diritto tributario europeo, Giuffrè, 2017, pages 83-120; 125-137; 140-148; 151-167; 171-191; 197-213; 217-235; 287-319; 349-371. Total number of pages: 190.
All the program will be developed during the 36 hours of lessons. Some workshops about the ECJ case-law will be organised. Attending Students may study and take to the exam an ECJ case-law.
Assessment methods and criteria
The exam will be oral. Three questions will be made about the overall program.
Students will be evaluated considering their knowledge about the main topics of EU Tax Law.
Erasmus Students are welcome and invited to choose this exam.