The course aims to provide students with a basic knowledge of European taxation law, in order to allow them 1) to understand the general principles of the subject and the related system of legal sources; 2) to understand the impact of the European legal order on the national legal order as regards tax legislation; 3) to understand the importance of the tax variable within the European internal market; 4) to critically and autonomously evaluate topical issues such as those of tax sovereignty, the need for greater tax harmonization at European level, and harmful tax competition.

The course, taught in English, will focus on the analysis of the main characteristics of European taxation law. The integration of national norms will be widely considered, with the identification of the various instruments used in the European context, both as regards direct and indirect taxes.

In particular, during the course, the following topics will be addressed:

- Introduction to European Taxation Law

- Positive tax integration

- Negative tax integration

- The ECJ case law

- Tax evasion and tax avoidance

- The European Commission's tax policy

- Special Tax Zones in the EU

- Tax harmonization v. tax sovereignty



COURSE TEXTBOOKS


P. Boria, Taxation in European Union, Second Edition, Springer International Publishing, 2017.

M. Lang, P. Pistone, J. Schuch, C. Staringer, Introduction to European tax law on direct taxation, Forth Edition, Linde, 2015 (limited to chapters 5, 6, 7, 8, 9).

Further readings will be indicated in the course schedule (not mandatory, only recommended).