After the preparation of the exam, the Student is expected to be able to understand the most important EU tax law topics, with specific reference to the ECJ case law. In addition, the Student is expected to be able to:
[1. Knowledge and ability to understand]
- know and understand the general principles under the case law of the ECJ on the application of the rules included in the EU Treaties and in the secondary EU law;
- know and understand the main trends in EU tax law.
[2. Ability to apply knowledge]
- correctly frame the legal issues, considering specific situations regarding international relations.
[3. Autonomy of judgement]
- make critical remarks about the role of EU law with reference to national tax law, with specific reference to the four fundamental freedoms and the EU Charter of Fundamental Rights.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information, formulating ideas and proposing solutions with reference to specific EU tax problems, both individually and (possibly) in groups of Students;
- formulate legal arguments with appropriate words.