91392 - Tax Law

Learning outcomes

At the end of the course unit, students: - possess an in-depth knowledge about the international solutions designed in terms of taxation (with an emphasis on the issue of double taxation) and the main national mechanisms for combating tax avoidance and evasion at the international level; - thanks to the critical and problem-solving oriented approach gained during the course unit, are capable to understand the core aspects of tax law concerning transboundary situations and to make an impact on future international initiatives of legal nature.

Course contents

The following topics will be covered during the course;

1-International, European and comparative tax law
2-Legal and “aggressive” tax planning
3-Tax evasion and abuse of law
4-Comparison: functional, economic, cultural and critical approach
5-Fundamental characteristics of the countries analyzed in the comparison: Germany, France, Spain, Italy and the United Kingdom
6-Basic notions: taxable income, territoriality, “fiscal unit”
7-Comparison: income from employment, self-employment income, business income and peculiar regimes (e.g. patent box, attractive regimes for non-residents, etc.)
8-The principles of international tax law
9-Double taxation agreements
10-Domestic rules for combating international tax evasion and avoidance
11-Outlines of European law
12.Value added tax
13-Customs duties

Readings/Bibliography

All materials, including lecture slides and case law and doctrinal documents referred to by the teacher, will be available on the relevant course repository on the Virtual platform.

For students who attend and carry out group work, it will be sufficient to study the slides and materials provided.

For all others, it is necessary to study the manual:

- R- Baggio – L. Tosi, International Tax Law in the Italian Legal System, 2023 Edition, Cedam, Wolters Kluwer, ISBN: 9788813384968.

Teaching methods

Lessons will normally be held in person, except for remote lessons according to the indications provided by the University and/or the Department.
Furthermore, to support learning, group work will be proposed through the assignment of practical cases, exercises and demonstrations.

Assessment methods

The exam consists of a written test, which will be divided into three questions of equal weight for the purposes of graduating the final grade, expressed in thirtieths.

The grade will be based on the following criteria:

- sufficient knowledge of the topics, with limited analytical skills and superficial exposition: 18-20;

- adequate knowledge of the topics, with autonomous analytical skills, even if not in-depth, correct language and broad exposition: 21-24;

- in-depth knowledge of the topics, with autonomous analysis skills, correct and technical language, broad and analytical exposition: 25-29;

- in-depth knowledge and ability to connect the various topics, with autonomous and critical analysis skills, excellent command of technical language and broad and analytical exposition: 30-30L

- for students attending, and who have participated in group work, the knowledge and ability to present and discuss the topics covered during the lessons will be taken into account. In particular, these activities will have a weight of 50% on the final grade.

Teaching tools

All study material, including slides used for lessons, will be published on Virtuale platform.

Office hours

See the website of Lorenzo Del Federico