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Codice:  
Course code:
19031-ENG
Anno accademico:
Academic year:
2011-2012
Titolo del corso:
Course title:
International and EU tax law
Modulo:  
Module:
Unico
Docente 1:
Teacher 1:
BIZIOLI Gianluigi
Ruolo Docente 1:
Teacher 1:
Professori Associati
ModalitÓ 1:
Type 1:
Convenzionale
Docente 2:
Teacher 2:
Vanistendael Frans
Ruolo Docente 2:
Teacher 2:
ModalitÓ 2:
Type 2:
Convenzionale
Settore scientifico-disciplinare:
Reference sector:
IUS/12 Diritto tributario
Anno di corso:
Year of degree course:
3░ anno OGI -percorso internazionale; 4░ anno LMG
3rd year degree course in Company legal Expert
FacoltÓ:
Faculty:
Giurisprudenza
ModalitÓ di frequenza:
Type:
Non obbligatoria
Semestre:
Semester:
2
Sottoperiodo:
Sub period:
0░
Numero totale di crediti:
Total credits:
6.0
Carico di lavoro
Workload
Attività frontale:
Lectures:
36.0
Esercitazioni:
Applied activities:
0.0
Studio individuale:
Individual work:
114.0
Attività didattica a piccoli gruppi:
Group work:
0.0
Seminari:
Seminars:
0.0
Laboratori:
Laboratories:
0.0
TOTALE (voci sopra-elencate):
TOTAL:
150.0
Ore di lezione settimanali:
6.0
Prerequisiti:
Prerequisites:
Le propedeuticitÓ obbligatorie previste per l'a.a. 2011/2012 sono pubblicate nella pagina www.unibg.it/giurisprudenza. Link:Piani di studio.
Prerequisites for the 2011 academic year are defined at www.unibg.it/giurisprudenza. Link:Piani di studio.
Obiettivi formativi:
Educational goals:
The course aims at providing the basic elements of international and European tax law. The interaction between double taxation convention and EU law will be analysed. The subject matter will be mainly restricted to direct taxation.
The course aims at providing the basic elements of international and European tax law. The interaction between double taxation convention and EU law will be explored. The subject matter will be mainly restricted to direct taxation.
Contenuto del corso:
Course contents:
A. International Tax Law: sources of international tax law; source vs. residence taxation; double taxation and the relief of double taxation; basic structure and content of OECD Model Convention on income and capital. B. EU Tax Law: sources of EU Tax Law; influence of the fundamental freedoms and the prohibition of state aids on domestic direct taxation; the Directives on direct taxation.
A. International Tax Law: sources of international tax law; source vs. residence taxation; double taxation and the relief of double taxation; basic structure and content of OECD Model Convention on income and capital. B. EU Tax Law: sources of EU Tax Law; influence of the fundamental freedoms and the prohibition of state aids on domestic direct taxation; the Directives on direct taxation.
Testo di riferimento 2:
Course text 2:
T. Mkrtchyan (ed.), ECJ Direct Tax Compass, IBFD, Amsterdam, 2010 (pagine/pages: 672)
Metodi didattici:
Teaching activities:
Struttura della verifica del profitto:
Assessment:
scritto
written
Descrizione verifica del profitto:
Lingua di insegnamento:
Teaching language:
Altre informazioni:
Other information:
 
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