Corso integrativo: diritto tributario e unione europea

A.Y. 2021/2022
Overall hours
Learning objectives
Expected learning outcomes
Course syllabus and organization

Single session

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)
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.
IUS/12 - TAX LAW - University credits: 3
Lessons: 20 hours