INTERNATIONAL TAX LAW
Learning outcomes of the course unit
After the preparation of the exam, the Student is expected to be able to understand the most important EU tax law topics, with specific reference to the ECJ case law. In addition, the Student is expected to be able to:
[1. Knowledge and ability to understand]
- know and understand the general principles under the case law of the ECJ on the application of the rules included in the EU Treaties and in the secondary EU law;
- know and understand the main trends in EU tax law.
[2. Ability to apply knowledge]
- correctly frame the legal issues, considering specific situations regarding international relations.
[3. Autonomy of judgement]
- make critical remarks about the role of EU law with reference to national tax law, with specific reference to the four fundamental freedoms and the EU Charter of Fundamental Rights.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information, formulating ideas and proposing solutions with reference to specific EU tax problems, both individually and (possibly) in groups of Students;
- formulate legal arguments with appropriate words.
Course contents summary
EU tax law will be analysed, with specific reference to some Directives of the Council and the ECJ case law about tax law.
Pasquale Pistone, Diritto tributario europeo, Giappichelli Editore, 2020, pages 3-65, 81-111, 120-190, 316-337. Total number of pages: 185.
All the program will be developed during 36 hours of lessons and workshops. Some lessons and workshops will be organized about the ECJ case-law, including critical discussion of the most controversial issues.
Attending Students may study and take to the exam an ECJ case-law agreed with the Professor.
Assessment methods and criteria
The exam will be oral and two questions will be made about the whole program.
Students will be evaluated considering their knowledge about the main topics of EU Tax Law, including:
- the ability to communicate comprehensive definitions, to use appropriate legal words and to clarify the meaning of specific concepts;
- the ability to learn, through an assessment of the level of knowledge and understanding of the most important topics.
Eramsus students, due to the specific attention about the European Union law, are particularly encouraged to choose this exam.
A Student attending at least seventy percent of the lessons will be considered an attending Student.