European Economic Law
Prof. Andrea Parolini
COURSE AIMS
The course describes the fundamental principles of European Tax law.
Learning outcomes
-Learning of the fundamental principles of European Union law as applied to tax.
-Understanding and application to concrete cases of the main tax directives: parent-subsidiary directive, merger directive, interest and royalties directive, the directive on taxation of savings, and the directive in assistance in collection.
COURSE CONTENT
The competencies of the European Union in the tax field. The relevance of the Treaty on the Functioning of the European Union in tax matters. Positive and negative integration of the tax systems of the various Member States. The relevance of the fundamental freedoms guaranteed by the Treaty on the Functioning of the European Union.
The four freedoms and direct tax. The role of the European Court of Justice. The scope of application of the various fundamental freedoms. Discrimination, restrictions and disparities as violations of the Treaty on the Functioning of the European Union. Justifiability of violations: the so-called 'rule of reason'. Analysis of EU case law with a particular emphasis on taxation of permanent establishments, taxation of multinational groups, taxation of cross-border dividends, national anti-avoidance laws, ability to pay of individuals and pensions.
Free movement of capital in relations with non-EU countries.
The parent-subsidiary directive, merger directive, interest and royalties directive, the directive on taxation of savings and the directive in assistance in collection. Rules on State aid and direct tax. Recent legislative developments.
READING LIST
Selected lectures will be made available on both professors' personal websites ( The program will be presented during lectures. Slides will be made available to students.
TEACHING METHOD
Mid-term individual research on specific topics and case-study discussion.
ASSESSMENT METHOD
Final written exam.
The exam is served in two parts and shall be completed in 120 minutes:
-the first one includes some questions (the number depends on the relevant complexity);
-the second one includes some practical cases (the number depends on the relevant complexity).
The exam is aimed to evaluate the learning ability of the students, their understanding of the subject and their ability to apply the general principles provided for by the main tax directives analysed during the course to concrete cases.
For the purposes of the lectures additional material will be distributed to the students.
Students can meet with Professor Parolini on the days and at the times indicated on the Faculty of Economics notice board.
NOTES
Information on office hours available on the teacher's personal page at