INTERNATIONAL TAX LAW
cod. 1002896

Academic year 2013/14
3° year of course - Second semester
Professor
Alberto COMELLI
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. In addition, the purpose is to investigate about the topics relating to the double taxation and the OECD model convention.

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), 2 (introduction and section I, from p. 45 to p. 70), 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. Four questions will be made about the overall programme.

Other information

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2030 agenda goals for sustainable development

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Contacts

Toll-free number

800 904 084

Student registry office

E. segreteria.giurisprudenza@unipr.it

 

Quality assurance office

Education manager:
Dott. Pietro Simoni
T. +39 0521 903905
Office E. giurisp.didattica@unipr
Manager E. pietro.simoni@unipr.it

President of the degree course

Prof. Emanuele Castelli
E. emanuele.castelli@unipr.it

Faculty advisor

Prof. Fabio Corigliano
E. fabio.corigliano@unipr.it

Carrer guidance delegate

Prof. Francesco Mazzacuva
E. francesco.mazzacuva@unipr.it

Tutor Professor

Prof. Giacomo Degli Antoni
E. giacomo.degliantoni@unipr.it

Erasmus delegates

Prof.ssa Veronica Valenti
E. veronica.valenti@unipr.it
 

Quality assurance manager

Prof.ssa Laura Pineschi
E. raq.scienzepolitiche@unipr.it

Tutor student

link: studenti tutor