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Codice:  
Course code:
6677-ENG
Anno accademico:
Academic year:
2010-2011
Titolo del corso:
Course title:
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 Jan
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:
IV year CL MAGISTRALE quinquennale and OGI (free choice)
FacoltÓ:
Faculty:
Giurisprudenza
ModalitÓ di frequenza:
Type:
Non obbligatoria
Semestre:
Semester:
2
Sottoperiodo:
Sub period:
0░
Numero totale di crediti:
Total credits:
3.0
Carico di lavoro
Workload
Attività frontale:
Lectures:
24.0
Esercitazioni:
Applied activities:
0.0
Studio individuale:
Individual work:
0.0
Attività didattica a piccoli gruppi:
Group work:
0.0
Seminari:
Seminars:
0.0
Laboratori:
Laboratories:
0.0
TOTALE (voci sopra-elencate):
TOTAL:
24.0
Ore di lezione settimanali:
6.0
Prerequisiti:
Prerequisites:
Prerequisites required are published on the web site www.unibg.it/giurisprudenza sezione: Piani di studio
Obiettivi formativi:
Educational goals:
The purpose of the course is to introduce the basic elements of EU taxation. The main aim is the comprehension of the role of taxation within the EU legal system and its impact on Member States. The analysis is restricted to direct taxation, where negative harmonization assumes preminent enphasis.
Contenuto del corso:
Course contents:
The role of taxation within the EU legal system and its relationship with domestic tax orders. Positive and negative tax harmonization. Direct taxation: the results achieved through positive harmonization. The proposals, in particular CCTB. Direct taxation: the impact of EU principles on domestic tax systems. In particular, the role of fundamental freedoms and justifications. The prohibition of State aids.
Testo di riferimento 1:
Course text 1:
Mkrtchyan T. (Ed.), ECJ Direct Tax Compass, Amsterdam, IBFD, 2010 (pagine/pages: 433)
Metodi didattici:
Teaching activities:
Lectures
Struttura della verifica del profitto:
Assessment:
orale
oral
Descrizione verifica del profitto:
Oral examination
Lingua di insegnamento:
Teaching language:
English
Altre informazioni:
Other information:
 
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