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LUISS Guido Carli

European taxation

Programma

ProfessorTulio Raul Rosembuj
Course codeM067
General Discipline (SSD)IUS/12
Course Year5
SemesterI Semestre
Course0
Teaching LanguageEnglish
Credits6
Total Workload126
Total Lesson Hours36
Course ContentsEU: the historical context - The European governance - The single market - The new tax governance: coordination - Institutions - Taxation and special sectors - The hard and soft law sources - Positive harmonization - Non-discrimination - EU directives on taxation - Exchange of information - Indirect taxes and single market - Customs duties - VAT - Tax evasion and tax avoidance in the European and global framework

As part of the course two cycles of optional seminars (of 10 hours each) are planned.
The first cycle of lessons will focus on “The international conventions on income and on capital”; the second will focus on the topic selected for the Eucotax Wintercourse of the current year. The participation to this seminars will grant the possibility to take part to the selection for the Eucotax Wintercourse.
The Eucotax Wintercourse, which Luiss Guido Carli participates to since 1995, is a project of cooperation in research activities in the field of tax law (European Universities COoperating on TAXes), in which, besides LUISS Guido Carli, prestigious European and American Universities take part.
Each year a general topic is selected and then it is divided into six sub-topics. A questionnaire is drafted for each of subtopics.
Each student has to answer to the questions included in the questionnaire from his/her own country perspective. During the week of the Wintercourse a comparison among the different countries takes place. All the students who have examined the same subtopic draft a final document.
In order to select the best students for such a project a written test takes place. This test consists of a series of multiple-choice questions and one open question. For the purposes of selection, also the academic CV (for 25%) and the English level (for 25%) will be taken into account. With regard to the English level, it will be assessed on the basis of the level of the courses organized by LUISS Guido Carli and/or with the support of official certificates (such as those granted by the University of Cambridge or the TOEFL). The results of the test will count for the remainder 50%.

Starting from the academic year 2004-2005, Luiss Guido Carli also takes part to the Moot Court Competition. This is a competition that simulates a process, in which the delegations (consisting of a maximum of 4 persons) of selected European and American universities face off on a specific topic of International and/or European tax law. Simulating an oral hearing before an international court, the different teams draft a written memorandum and plead in front of the court, illustrating the relevant arguments.
Participation to this project requires a research activity to be carried out at LUISS in order to properly draft the written memorandum. The oral phase will take place in Belgium (Katholieke Universiteit Leuven) and will be concentrated in one week. During this week seminars on topics of EU law and visits to EU institutions (Council of the European Union and the European Court of Justice) also take place.
Students will be invited to apply via email for the participation to the Moot Court in the month of July. Up to four students could be selected on the basis of their curriculum vitae and their attitude to the topic of the competition. More specifically, interested students will be invited to send via email their academic certificate and any official certificate concerning their English level (such as those granted by the University of Cambridge or the TOEFL). Candidates should have an English level at least equal to B2 and, in the overall evaluation, those having an English level equal to or above C1 will be preferred.
Reference BooksMandatory materials
See European Taxation Materials (available on Luiss website).

Optional materials
GIUSEPPE MELIS, Coordinamento fiscale nell’Unione Europea, in Enciclopedia del diritto, Annali, I, Milano, 2007 (full text available on Luiss website).
Course Formative ObjectivesThe course aims to provide students with the main concepts of EU tax law also through the analysis of the legislation (the Treaty on Functioning of the EU, directives, etc..) and the jurisprudence of the European Court of Justice. At the end of the course, students are expected to be comfortable with the ECJ jurisprudence and with the trends in EU tax law.

Students enrolled for the course will be allowed to take part to the selections for the Eucotax Wintercorse and the Moot Court.
PrerequisitesDiritto tributario
Teaching MethodTime: 4 hours per week

Teaching method: lectures and case study analysis.

Case Study analysis: during the course, students will be required to discuss ECJ Cases. At the beginning of the course, students will be asked to choose an ECJ case (1 or maximum 2 students per case) and illustrate it to the class. The presentation will be part of the lesson and is aimed at starting an open discussion with all the participants. The active participation will be positively evaluated during the final exam.
Assessment MethodThe examination will take place in written form.
Criteria For Deciding On Subject Of Final Paper
Extended Program And Reference Reading Material
Week 1European Union: the historical context (from the origins to the Treaty of Lisbon; the fiscal compact; the global financial crisis; theories of European integration; neofunctionalism; intergovernmentalism; institutionalism; constructivism)
The European governance (the multilevel governance; tax governance)
The single market (harmonization; negative integration; positive integration; mutual recognition; regulation; transgovernmentalism)
The new tax governance: coordination (from single market to the global market; harmful tax competition; State aid)

Materials: European Taxation Materials (available on Luiss website)
- Lesson I (from Paragraph a. to i.)
- Lesson II (from Paragraph a. to f.)
- Lesson III (from Paragraph a. to g.)
Week 2Institutions (the European Commission, the Council of the European Union; the European Council; the European Parliament; the European Court of Justice; “the magic circle”)
Judicial activism: discrimination, restrictions, quasi-restrictions.
Taxation and special sectors (financial market; Tobin Tax; new properties; environmental taxation; the digital economy challenge: the bit tax)

Materials: European Taxation Materials (available on Luiss website)
- Lesson IV (from Paragraph a. to f.)
- Lesson V (from Paragraph a. to f.)
Week 3The hard and soft law sources (directive, regulation, decision)
Open Method of Coordination (Code of conduct, working papers, committees)
Positive harmonization (directives; their juridical and political limits)

Materials: European Taxation Materials (available on Luiss website)
- Lesson VI (from Paragraph a. to c. and Paragraph e.)
- Lesson VI (Paragraph d.)
Week 4Discrimination and restriction in the jurisprudence (analysis of ECJ judgments on direct and indirect discrimination, restriction, quasi-restriction, taxation of individuals, exit tax, group taxation, taxation of dividends)
Case Study: ECJ Case C-264/96, ICI
Justifications and proportionality in the jurisprudence (analysis of ECJ judgments on cohesion of the tax system, anti-avoidance scope of domestic provisions, effectiveness of fiscal supervision, balanced allocation of taxing rights)
Case Study: ECJ Case C-446/03, Marks & Spencer

Materials: European Taxation Materials (available on Luiss website)
- Lesson VII (from Paragraph a. to g.)
- Lesson VIII (from Paragraph a. to d.)
Week 5Eucotax Wintercourse 2017 (optional): the international conventions on income and on capital
Week 6Parent – Subsidiary Directive (scope, juridical and economical double taxation; notions of dividends; requirements)
Case Study: ECJ – sent. 8 June 2000, Case C-375/98, Epson Europe BV
Interest and Royalties Directive
(scope, juridical double taxation; notions of interest, royalties, beneficial owner; requirements)
Merger Directive (permanent establishment; requirement; transfer of assets)
Case Study: ECJ, 17 July 1997, Case C-28/95, Leur Bloem

Materials: European Taxation Materials (available on Luiss website)
- Lesson IX (from Paragraph a. to d.)
- Lesson X (from Paragraph a. to d.)
- Lesson XI (from Paragraph a. to c.)
Week 7Exchange of Information (the European framework; the global framework; EU approach; OECD approach; USA approach; tax havens)
Indirect taxes and single market (customs duties and EU, customs duties and WTO; Value added tax and its relevance for the single market)

Materials: European Taxation Materials (available on Luiss website)
- Lesson XII (from Paragraph a. to f.)
- Lesson XIII (from Paragraph a. to c.)
Week 8Exchange of information (directive no. 2011/16/EU, Regulation no. 2904/2010, US approach: FATCA – OECD approach: Common Reporting Standards)
Case Study: ECJ, 22 October 2013, Case C-276/12, Jiri Sabou
Customs duties (EU Law customs provisions – Anti-dumping and protective measures; International agreements – notion of “customs duties”; “charges having equivalent effect”)
Case Study: ECJ, 20 February 1979, Case C-120/78, Cassis de Dijon

Materials: European Taxation Materials (available on Luiss website)
- Lesson XII (Paragraphs g. and h.)
- Lesson XIV (from Paragraph a. to d.)
Week 9Eucotax Wintercourse 2017 (optional): lessons on the topic selected for the Eucotax Wintercourse 2017
Week 10Customs duties (Customs procedure – Import and export procedures; Economic regimes – Rules of origin – Taxable persons).
Case Study: ECJ, 5 February 1963, Case C-26/62, Van Gend en Loos
VAT (requirements; charge and deduction mechanism; intra-EU transactions)
Case Study: ECJ, 17 July 1997, Case C-190/95, ARO Lease BV

Materials: European Taxation Materials (available on Luiss website)
- Lesson XIV (from Paragraph e. to i.)
- Lesson XV (from Paragraph a. to c.)
Week 11Tax evasion and tax avoidance in the European framework (the role of the ECJ; special anti-abuse rules; future developments)
Tax evasion and tax avoidance in the global framework (Base Erosion and Profit Shifting)

Materials: European Taxation Materials (available on Luiss website)
- Lesson XVI (from Paragraph a. to c.)
- Lesson XVI (Paragraph d.)