CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT LAW - IUS/12
cod. 1010125

Academic year 2021/22
4° year of course - First semester
Professor
- Alberto COMELLI
Academic discipline
Diritto tributario (IUS/12)
Field
A scelta dello studente
Type of training activity
Student's choice
6 hours
of face-to-face activities
1 credits
hub:
course unit
in

Integrated course unit module: CLIMATE CHANGE AND SUSTAINABLE DEVELOPMENT LAW

Learning objectives

After the preparation of the exam, Students are expected to be able to:
[1. Knowledge and ability to understand]
- know and understand the general principles applicable to the environmental taxation under the EU tax law;
- know and understand the main trends in the environmental taxation.
[2. Ability to apply knowledge]
- correctly describe the legal issues considering specific situations regarding the environmental taxation.
[3. Autonomy of judgement]
- make critical remarks about the national tax system, with reference to the environmental taxation.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information, formulating ideas and proposing solutions with reference to specific problems;
- formulate legal arguments with appropriate words.

Prerequisites

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Course unit content

Some concepts about environmental taxation are in-depth analysed, under the EU law and the national law. More specifically, the European Green Deal, the plastics tax and the sugar tax.

Full programme

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Bibliography

Alberto Comelli, Riflessioni sulla tassazione ambientale, all’epoca della pandemia innescata dal COVID-19, nella prospettiva di un’ampia riforma tributaria, in Dir. prat. trib., 2021, 44-67.

Teaching methods

All the program will be developed during 3 hours of lesson.

Assessment methods and criteria

For further details, please see Prof. Laura Pineschi's syllabus.

Other information

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