Programma dell'insegnamento: EU public finance - EU competition policies
|Ore di lezione|
EU policies (budget, economy, tax, competition)
Introduction: budget (overview; policy areas; revenues); economy (Stability and Growth Pact; structural reform). Tax policy (basic principles of international commodity taxation; basic principles of international direct taxation; EU tax policy strategy; personal taxation; taxation of savings income; taxation of dividends received by individuals; company taxation; VAT). EU competition policy (competition policy and the total surplus criterion; historical foundations of antitrust policy; the competition policy of the EU).
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Lecture notes and E.C. documents will be provided at the beginning of the course.