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).