Pasquale PISTONE | EUROPEAN AND INTERNATIONAL TAX LAW
Pasquale PISTONE EUROPEAN AND INTERNATIONAL TAX LAW
cod. 0222210006
EUROPEAN AND INTERNATIONAL TAX LAW
| 0222210006 | |
| DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE | |
| EQF7 | |
| ECONOMICS | |
| 2016/2017 |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2016 | |
| SECONDO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| IUS/12 | 5 | 30 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL ACQUIRE AN ADVANCED KNOWLEDGE OF PRINCIPLES AND RULES, FROM A GENERAL AND PRACTICAL VIEWPOINT, RELATED TO EUROPEAN AND INTERNATIONAL TAX LAW. APPLYING KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL BE ABLE TO APPLY THE KNOWLEDGE WITH A VIEW TO SOLVING ISSUES OF EUROPEAN AND INTERNATIONAL TAXATION. THE STUDENT WILL BE ABLE INDEPENDENTLY TO ANALYSE TAX LEGISLATION IN THE EU AND THE EUROPEAN COURT OF JUSTICE CASE LAW. MAKING JUDGMENTS: STUDENTS ARE REQUIRED TO ACQUIRE CRITICAL SKILLS AND COMPETENCES IN THE FIELD OF EUROPEAN AND INTERNATIONAL TAX LAW, WITH A VIEW TO FORMULATING AUTONOMOUS CRITICISM. COMMUNICATION SKILLS: STUDENTS WILL BE ABLE TO INTERACT WITH THIRD PARTIES DURING THEIR PROFESSIONAL PRACTICE. LEARNING SKILLS STUDENTS WILL BE ABLE TO SOLVE ISSUES OTHER THAN THOSE DISCUSSED DURING THE COURSE. STUDENTS WILL BE ABLE TO DEVELOP THEIR KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS OF THE EU INSTITUTIONS AND OF THE OECD. |
| Prerequisites | |
|---|---|
| NONE |
| Contents | |
|---|---|
| COURSE DESCRIPTION: EUROPEAN TAX LAW: THE IMPLICATIONS OF EUROPEAN INTEGRATION FOR ITALIAN TAXATION; DIRECT AND INDIRECT TAXATION; THE APPLICATION OF THE FUNDAMENTAL FREEDOMS IN TAX MATTERS; THE NON-DISCRIMINATION PRINCIPLE, STATE AID IN TAX MATTERS; SECONDARY LAW. INTERNATIONAL TAX LAW: INTERNATIONAL DOUBLE TAXATION AND METHODS FOR ELIMINATION OF IT; DOUBLE TAX TREATIES; THE OECD MODEL. |
| 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 EXAM PROVIDES A TEST AROUND THE HALF OF SEMESTER AND AN ORAL EXAMINATION; FOR STUDENTS NOT FOLLOWING THE LESSONS, ORAL EXAMINATION ONLY. 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. |
| Texts | |
|---|---|
| LANG, M., INTRODUCTION TO THE LAW OF DOUBLE TAXATION CONVENTIONS, IBFD, LAST. ED. STUDENTS ARE INVITED TO READ THE MAIN TAX RULES IN FORCE. |
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