Complementary Course: Tax Law and the European Union
A.Y. 2021/2022
Learning objectives
Undefined
Expected learning outcomes
Undefined
Lesson period: First semester
Assessment methods: Giudizio di approvazione
Assessment result: superato/non superato
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
First semester
More specific informations on the delivery mode of training activities for the academic year 2021/22 will be provided in the coming months, based on the evolution of the public health situation.
Course syllabus
The rules of the TFEU relevant in tax matters.
Tax harmonization and approximation; positive and negative integration
The internal market. European freedoms and impact on tax matters: examination of case law
The discipline of the State aids in tax matters
The exchange of information between administrations
The adversarial procedure during tax proceedings in the jurisprudence of the EU Court of Justice
International double taxation dispute settlement procedures (EU Directive 2017/1852)
Tax harmonization and approximation; positive and negative integration
The internal market. European freedoms and impact on tax matters: examination of case law
The discipline of the State aids in tax matters
The exchange of information between administrations
The adversarial procedure during tax proceedings in the jurisprudence of the EU Court of Justice
International double taxation dispute settlement procedures (EU Directive 2017/1852)
Prerequisites for admission
Attendance at the supplementary course presupposes knowledge, in addition to tax law of the basic course, of European Union Law.
Teaching methods
The course will take place through lectures and in-depth seminars.
Teaching Resources
The materials of the course will be available via Ariel.
Assessment methods and Criteria
No final exam will be held, even if a final dissertation will take place in order to assess the proper attendance.
Professor(s)
Reception:
Wednesday, from 14.30 to 16, in person or on Teams (the code to access the Team is: xze2p30)
Department of Legal Sciences "Casare Beccaria", Section of Ecclesiastical Law