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Social sciences and humanities


single-cycle master degrees (5 years) in LAW

Course year 5
Teaching units Unit European and International Tax Law
Training activities in similar subject fields or in fields integrating the basic and distinctive ones, also relating to context cultures and interdisciplinary training (lesson)
  • TAF: Supplementary compulsory subjects SSD: IUS/12 CFU: 6
Teachers: Maria Cecilia FREGNI
Exam type oral
Evaluation final vote
Teaching language ENGLISH
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Maria Cecilia FREGNI


Primary goal of this course is to enrich the students with a specific knowledge of the main European and international tax law principles, focusing on the sources of European and international tax law.
Students have also to become familiar with some specific issues (i.e. double income; residence vs source; international tax evasion and "abus de droit"; exchange of informations)

Admission requirements

Constitutional law, Private law I and Institutions of Roman law are a prerequisite to this course

Course contents

UE Rules. - International Tax Treaties. - EU principles and Tax Law. - Residence vs. Source. Taxation of Residents and No Residents. Permament Establishment. Transfer pricing; CFC legislation; Tax havens. International ruling.

Teaching methods

University lectures, aiming to implement the active participation of students to class discussion. Particular emphasis will be placed on analysing case-law and both international and European jurisprudence

Assessment methods

Final oral exam. Students attending lessons may argue an examination paper on a previously fixed and specific issue. Students may replace the part of international tax law with a parte concerning comparative tax law.

Learning outcomes

The present course is conceived as an advanced one, and (focused as it is on international and European tax laws and case-law) it takes for assumed a good basic knowledge of fiscal topics and principles in general. Students are expected to develop an autonomous critical ability about most of the current topics in the international and European tax system. They will also be able to apply and implement known rules and principles. They will achieve an adequate learning ability and a good communicative ability.


Attenders may prepare for the exam studying on the teaching materials which will be reported, discussed and analysed during lessons.
An updated handbook will be recommended before the beginning of the Course