INTERNATIONAL TAX LAW
cod. 1002896

Academic year 2012/13
3° year of course - Second semester
Professor
Academic discipline
Diritto tributario (IUS/12)
Field
A scelta dello studente
Type of training activity
Student's choice
36 hours
of face-to-face activities
6 credits
hub: PARMA
course unit
in - - -

Learning objectives

The knowledge of the main issues of the EU tax law.

Prerequisites

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Course unit content

The EU tax law will be analysed in depth, in particular with reference to the V.A.T.

Full programme

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Bibliography

V. Uckmar – G. Corasaniti – P. De Capitani di Vimercate – C. Corrado Oliva, Manuale di Diritto Tributario Internazionale, Cedam, Padova, 2012, Introduction (from p. XXI to p. XXXII), chapters 1 (sections I - II – III; from p. 3 to p. 43), 3 (sections I – II – III; from p. 123 to p. 226), 5 (sections I – II; from p. 399 to p. 426).

Teaching methods

All the program will be analysed during the lessons. Some seminars about the ECJ case-law will be organized.

Assessment methods and criteria

The examination will be oral.

Other information

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