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 under the ECJ case-law 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;
- formulate legal arguments with appropriate words.
Prerequisites
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Course unit content
The tax discipline of EU law, including general principles, rules and tax provisions, will be examined in depth in the light of the Treaty on the Functioning of the European Union, the Council Directives and the Court of Justice case law in tax matters. Particular attention will be paid to the European value-added tax framework, with reference to its fundamental provisions, including tax deduction and exemptions.
Full programme
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Bibliography
Pasquale Pistone, Diritto tributario europeo, Giappichelli Editore, 2022, pages 3-66, 82-111, 120-192, 322-340. Total number of pages: 186.
Teaching methods
The theoretical issues covered by the course will be supplemented with reference to the case law of the European Court of Justice, in-depth case studies and critical discussion of some controversial issues.
All the program will be carried out during 36 hours of lectures.
Attending Students may bring to the final exam a Court of Justice judgment agreed upon with Professor Alberto Comelli.
A tax trial simulation will be organized, with the collaboration of Tax Judges. In addition, some tax law undergraduates will make short interventions during the lectures.
Assessment methods and criteria
The exam will be oral and consist of three questions on the entire program, with the aim of ascertaining:
- the ability to communicate through an assessment of the ability to organise exposition coherently, to provide comprehensive definitions, to use appropriate legal terminology and to clarify the meaning of particular expressions or concepts;
- the ability to learn, through an assessment of the level of knowledge and understanding of the most important topics.
Other information
Eramsus Students, due to the specific attention to the EU law, are particularly encouraged to choose this course.
Students who attend at least 70 per cent of the classes are considered to be attending Students.
2030 agenda goals for sustainable development
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