DIRITTO DELL'IMPRESA E TRIBUTARIO INTERNAZIONALE

12 CFU - 1° and 2° Semester

Teaching Staff

BIAGIO ANDO' - Module Methodology of comparative law - IUS/02 - 3 CFU
GIUSEPPINA LUCIA NIGRO - Module IMPRESE E SOCIETA' - IUS/04 - 3 CFU
GUIDO SALANITRO - Module International tax law and European tax law - IUS/12 - 6 CFU

Course Structure

Methodology of comparative law
Lectures and analysis of some leading cases about the issue of the formation of contract.
IMPRESE E SOCIETA'
lectures, seminars, case studies
International tax law and European tax law
lectures, seminars, case studies

Detailed Course Content

Methodology of comparative law
During the course the issue of the freedom of contract (and its relevance at the level of the circulation of wealth) will be dealt with in the realm of English common law. Attention will be primarily paid to some leading cases in the field of the formation of contract devoted to the analysis of the constituents of the will of the parties giving rise to legal obligations. As a result students will be able to seize the main differences among the English contract law's main features and concepts and those of legal systems which experienced the codification of private law.
IMPRESE E SOCIETA'
Sources of commercial law. Entrepreneurs. Advertising and organization of the company. Collective enterprise and social enterprise. The simple society. The society in the collective name. The limited partnership. The public limited company: the financial structure and the organizational structure. The dissolution and liquidation.
International tax law and European tax law
Fiscal power of European Union

International fiscal law

Textbook Information

Methodology of comparative law
1) for students not attending the class, Schmitthoff, The law and practice of international trade, Sweet & Maxwell, 2012, pp.1-165; 261-275; 2) students attending the class will be given reading materials during the course.
IMPRESE E SOCIETA'
Manuale di diritto commerciale a cura di Marco Cian, Giappichelli, 2018, pag. 11-69; 259-517; 563-576, 589-591.
International tax law and European tax law
Cordeiro Guerra Diritto tributario internazionale Cedam

We suggest M. LANG, Introduction to the law of double taxation conventions, IBFD, 2013; P. BORIA, European tax law, Milano, Giuffrè, 2014A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, Torino, Giappichelli, 2018

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