ECONOMICS | EUROPEAN AND INTERNATIONAL TAX LAW

cod. 0222210006

EUROPEAN AND INTERNATIONAL TAX LAW

	0222210006
	DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
	EQF7
	ECONOMICS
	2019/2020

CURRICULUM ECONOMIA E MANAGEMENT DELL'INNOVAZIONE (EMI)

	YEAR OF DIDACTIC SYSTEM 2018
	SECONDO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	IUS/12	5	30	LESSONS	OPTIONAL SUBJECTS

	Objectives
	THE EXAM EUROPEAN AND INTERNATIONAL TAX LAW (5 ECTS) IS OPTIONAL AND COMMON TO ALL CURRICULA. IT AIMS AT ACQUIRING SPECIFIC COMPETENCES ON EUROPEAN AND INTERNATIONAL TAX LAW IN THE ENGLISH LANGUAGE. THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE: TAX TREATIES; CASE LAW FROM DOMESTIC AND SUPRANATIONAL COURTS ON EUROPEAN AND INTERNATIONAL TAX MATTERS. THE MAIN SKILLS ACQUIRED (I.E. THE CAPACITY TO APPLY THE ACQUIRED KNOWLEDGE) ARE: THE ANALYSIS OF TAX LEGISLATION ON INTERNATIONAL MATTERS THE STUDY AND ANALYSIS OF NATIONAL AND SUPRANATIONAL CASE LAW ON TAX MATTERS; THE SOLUTION OF PRACTICAL CASES ON ISSUES OF EUROPEAN AND INTERNATIONAL TAX LAW; CRITICAL SKILLS AND COMPLETE KNOWLEDGE OF TAX TREATIES WITH A VIEW TO SOLVING ISSUES OF EUROPEAN AND INTERNATIONAL TAXATION; SKILLS TO INTERACT WITH THE COMPETENT AUTHORITIES AND/OR THIRD PARTIES ABOUT TAX TREATIES; SKILLS TO DEVELOP KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS RELEASED BY THE OECD.

THE EXAM EUROPEAN AND INTERNATIONAL TAX LAW (5 ECTS) IS OPTIONAL AND COMMON TO ALL CURRICULA. IT AIMS AT ACQUIRING SPECIFIC COMPETENCES ON EUROPEAN AND INTERNATIONAL TAX LAW IN THE ENGLISH LANGUAGE.
THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE:
TAX TREATIES;
CASE LAW FROM DOMESTIC AND SUPRANATIONAL COURTS ON EUROPEAN AND INTERNATIONAL TAX MATTERS.

THE MAIN SKILLS ACQUIRED (I.E. THE CAPACITY TO APPLY THE ACQUIRED KNOWLEDGE) ARE:
THE ANALYSIS OF TAX LEGISLATION ON INTERNATIONAL MATTERS
THE STUDY AND ANALYSIS OF NATIONAL AND SUPRANATIONAL CASE LAW ON TAX MATTERS;
THE SOLUTION OF PRACTICAL CASES ON ISSUES OF EUROPEAN AND INTERNATIONAL TAX LAW;
CRITICAL SKILLS AND COMPLETE KNOWLEDGE OF TAX TREATIES WITH A VIEW TO SOLVING ISSUES OF EUROPEAN AND INTERNATIONAL TAXATION;
SKILLS TO INTERACT WITH THE COMPETENT AUTHORITIES AND/OR THIRD PARTIES ABOUT TAX TREATIES;
SKILLS TO DEVELOP KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS RELEASED BY THE OECD.

	Prerequisites
	NONE

	Contents
	COURSE DESCRIPTION: EUROPEAN TAX LAW: THE IMPLICATIONS OF EUROPEAN INTEGRATION FOR ITALIAN TAXATION (2 HOURS); DIRECT AND INDIRECT TAXATION (3 HOURS); THE APPLICATION OF THE FUNDAMENTAL FREEDOMS IN TAX MATTERS (2 HOURS); THE NON-DISCRIMINATION PRINCIPLE (2 HOURS); STATE AID IN TAX MATTERS (2 HOURS); SECONDARY LAW (4 HOURS). INTERNATIONAL TAX LAW: INTERNATIONAL DOUBLE TAXATION AND METHODS FOR ELIMINATION OF IT (5 HOURS); DOUBLE TAX TREATIES (5 HOURS); THE OECD MODEL (5 HOURS).

Contents

COURSE DESCRIPTION:
EUROPEAN TAX LAW: THE IMPLICATIONS OF EUROPEAN INTEGRATION FOR ITALIAN TAXATION (2 HOURS); DIRECT AND INDIRECT TAXATION (3 HOURS); THE APPLICATION OF THE FUNDAMENTAL FREEDOMS IN TAX MATTERS (2 HOURS); THE NON-DISCRIMINATION PRINCIPLE (2 HOURS); STATE AID IN TAX MATTERS (2 HOURS); SECONDARY LAW (4 HOURS).
INTERNATIONAL TAX LAW: INTERNATIONAL DOUBLE TAXATION AND METHODS FOR ELIMINATION OF IT (5 HOURS); DOUBLE TAX TREATIES (5 HOURS); THE OECD MODEL (5 HOURS).

	Teaching Methods
	LECTURES, SEMINARS, DISCUSSION OF CASE STUDIES WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER THROUGH EMAILS.

	Verification of learning
	THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30. THE ORAL ASSESSMENT IS THE ENGLISH LANGUAGE AND FOCUS ON THE FOLLOWING 5 BLOCKS OF QUESTIONS WITH OPEN ANSWER: 1. INTERNATIONAL TAX CONFLICTS; 2. DOUBLE TAXATION CONVENTIONS AND THEIR INTERPRETATION; 3. TAX AVOIDANCE; 4. THE CONTENT OF DOUBLE TAXATION CONVENTIONS ON INCOME AND CAPITAL; 5. OTHER INTERNATIONAL TAX TREATIES. IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO EACH OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: SEVERELY POOR, POOR; PASS; GOOD; VERY GOOD ; EXCELLENT. THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30. THE EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW, WITH SPECIAL ATTENTION FOR ISSUES RELATED TO INTERNATIONAL TAX LAW IN THE EUROPEAN UNION. THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.

Verification of learning

THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30.
THE ORAL ASSESSMENT IS THE ENGLISH LANGUAGE AND FOCUS ON THE FOLLOWING 5 BLOCKS OF QUESTIONS WITH OPEN ANSWER: 1. INTERNATIONAL TAX CONFLICTS; 2. DOUBLE TAXATION CONVENTIONS AND THEIR INTERPRETATION; 3. TAX AVOIDANCE; 4. THE CONTENT OF DOUBLE TAXATION CONVENTIONS ON INCOME AND CAPITAL; 5. OTHER INTERNATIONAL TAX TREATIES.
IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO EACH OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: SEVERELY POOR, POOR; PASS; GOOD; VERY GOOD ; EXCELLENT.
THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30.
THE EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW, WITH SPECIAL ATTENTION FOR ISSUES RELATED TO INTERNATIONAL TAX LAW IN THE EUROPEAN UNION.
THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.