Learning objectives
The knowledge of the main issues of the EU tax law.
Course unit content
The EU tax law will be analysed in depth, in particular with reference to the V.A.T.
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.