Administration, Innovation and Environmental Sustainability

STEFANIA SCARASCIA MUGNOZZA

The course aims to provide students with a systematic and critical understanding of the key institutions of tax law across its different regulatory levels — domestic, European and international — with particular emphasis on the mechanisms for coordinating tax systems and on the environmental dimension of taxation. Upon completion of the course, students will be able to analyse the relevant legislative and case-law sources, apply them to concrete situations, and assess their consistency with the fundamental principles of the legal order.

DD1 — Knowledge and understanding: constitutional and statutory sources of Italian tax law; IRPEF structure and environmental incentives (eco-bonuses, photovoltaic income, GSE); IRES structure, depreciation, Transition 4.0/5.0 credits, environmental certificates; IVA structure, reduced rates, ETS reverse charge; Italian environmental excise duties and SAD/SAF catalogue; EU tax sources, fundamental freedoms, CJEU jurisdiction, State aid prohibition, main EU tax directives (VAT, ATAD, Parent-Subsidiary, DAC), EU environmental tax instruments (ETS/ETS2, CBAM, ETD, Fit-for-55); international tax sources, double taxation methods, OECD Model Convention, permanent establishment, CFC rules, transfer pricing, BEPS, Pillar Two, international carbon pricing.

DD2 — Applying knowledge and understanding: qualifying tax treatment of complex transactions under IRPEF/IRES/IVA; reconstructing the integrated fiscal treatment of cross-border transactions; identifying State aid issues and applying CJEU case law; applying OECD transfer pricing methods; identifying permanent establishments.

DD3 — Making judgements: critically assessing internal coherence across three normative levels; evaluating trade-offs between revenue, equity and environmental goals; developing argued positions on contested issues (CBAM/WTO compatibility, Pillar Two/green incentives interaction, treaty abuse and MLI).

DD4 — Communication skills: oral presentation of complex analyses; communicating fiscal implications to non-specialist audiences; contributing constructively to seminar discussions.

DD5 — Learning skills: using specialised legal databases autonomously; monitoring legislative developments; conducting interdisciplinary research; applying acquired skills to new issues not explicitly covered during the course.

Basic constitutional and public law (structure of the Italian Constitution, sources of law, constitutional institutions); EU law (sources, primacy and direct effect, fundamental freedoms, infringement procedure and preliminary reference); Public international law (treaty sources and interpretation); academic reading proficiency in English at university level: a significant part of international tax sources, OECD documents and specialised literature is in English. No formal prerequisites.

Part I [24 hrs, weeks 1-4]: Italian national tax law. Constitutional foundations (artt. 9, 23, 53, 117 Cost.); sources of tax law (TUIR, IVA decree, TUA, Statute of Taxpayers' Rights, anti-abuse rule). IRPEF: income categories, deductions, eco-bonuses, Superbonus, credit transfer, photovoltaic income, GSE incentives. IRES: derivation principle, depreciation, tax losses, Transition 4.0/5.0 credits, environmental certificates, OECD WP 73/2025. IVA: taxable events, rates, deduction, ETS reverse charge. Excise duties, environmental-specific levies, SAD/SAF catalogue.

Part II [24 hrs, weeks 5-8]: EU tax law. Sources (TFEU arts. 110-115), unanimity rule, fundamental freedoms as limits on taxation (Avoir Fiscal, Marks & Spencer, Cadbury Schweppes). CJEU: jurisdiction, preliminary ruling, infringement procedure. Prohibition of State aid (art. 107 TFEU): four criteria, ruling tax cases (Apple, Starbucks, Amazon, Fiat), CEEAG, GBER. Main EU directives: VAT Directive, ATAD 1 and 2, Parent-Subsidiary Directive, Interest & Royalties Directive, Mergers Directive, DAC 1-9 (automatic information exchange, DAC6, DAC7, DAC8). EU environmental tax instruments: ETS/ETS2, CBAM, ETD and reform, Fit-for-55 package.

Part III [18 hrs, weeks 9-11]: International tax law. Sources (bilateral conventions, MLI), double taxation prohibition and elimination methods, OECD Model Convention 2017 (structure, distributive clauses, exchange of information). Permanent establishment (material and personal PE, BEPS Action 7, digital PE). CFC rules (ATAD, Italian art. 167 TUIR). Transfer pricing (arm's length principle, OECD methods, Italian rules, CbCR, APA). BEPS project: key actions, MLI, reception in ATAD and Italian law. Pillar Two and its interaction with environmental tax incentives. International carbon pricing (Paris Agreement art. 6, OECD Effective Carbon Rates).

Part IV [6 hrs, weeks 12-13]: Case law analysis (Corte Costituzionale, CJEU, Corte di Cassazione).

ORDINAMENTO NAZIONALE:
1. G. Ingrao, Diritto tributario. Teoria e tecnica dell’imposizione, CEDAM, 2025 capitoli da 2 a 7; A. F. Uricchio, Manuale di diritto tributario, Cacucci, ultima edizione, capitoli da 1 a 10.

2. F. Picciaredda, S. Selicato, I tributi e l'ambiente, Milano, Giuffre', ultima edizione.
Parte II (Profili ambientali dell'IRPEF, IRES e IVA) e Parte III (Accise e tributi ambientali specifici).

DIRITTO TRIBUTARIO UE E INTERNAZIONALE:
3. P. Boria, Diritto tributario, Giuffrè, ultima edizione; F. Amatucci, Il diritto tributario nell'ordinamento internazionale , Jovene, ultima edizione.

4. L. Tosi – R. Baggio, Lineamenti di diritto tributario internazionale, R. Cordeiro Guerra (a cura di), Diritto tributario internazionale. Istituzioni, Padova, CEDAM, ultima edizione.


BIBLIOGRAFIA DI RIFERIMENTO
Monografie e manuali:
— A. Fantozzi, Diritto tributario, Torino, UTET, ultima edizione [per approfondimento sulla parte generale].
— L. Salvini (a cura di), Agevolazioni fiscali e aiuti di Stato, Milano, IPSOA.
— R. Alfano, Tributi ambientali. Profili interni ed europei, Giappichelli, 2012

Riviste specializzate (annate 2022-2026):
- Rivista di Diritto Tributario
- Rivista di Diritto Tributario Internazionale
- Rassegna Tributaria
- Rivista Trimestrale di Diritto Tributario
- Studi Tributari Europei.

In-person frontal teaching (72 hours, 13 weeks). Extracurricular communication via Classroom and institutional email.

Attendance is optional but strongly recommended, given the technical complexity of the subject and the need to continuously connect the three normative levels. Active participation contributes to the final assessment.

Assessment: (1) IN-ITINERE WRITTEN TEST (50%) — week 7-8, 30 multiple-choice questions, 90 minutes; pass mark: 18 correct answers out of 30. (2) ORAL EXAMINATION (50%) — covering the full programme (approx. 15 min); students who have passed the in-itinere test will be examined on the second part of the course. Assessment criteria: systematic command of content, ability to apply knowledge to new cases, clarity of exposition, correct use of technical terminology across all three levels. GRADING SCALE: 18-23/30: sufficient knowledge of core institutions; basic ability to qualify simple cases. 24-27/30: good systematic knowledge; adequate ability to connect the normative levels. 28-30/30: excellent knowledge; full command of application and critical ability. 30/30 cum laude: outstanding systematic knowledge; original and rigorous analysis; full independence of judgment. Pass mark: 18/30.

NATIONAL TAX LAW:
Hierarchical structure of the sources of tax law
Identification of the taxable persons subject to corporate income tax (IRES)
Rationale and mechanics of the neutrality principle in value added tax (IVA)

EU TAX LAW:
4. Analysis of the State aid rules and their application by the European Commission in the cases Commission v. Apple and Commission v. Fiat
5. Overview of the Anti-Tax Avoidance Directives (ATAD 1 and 2) with reference to: (a) the interest limitation rule (EBITDA rule) and its transposition into art. 96 of the Consolidated Income Tax Act (TUIR); (b) the General Anti-Abuse Rule (GAAR) under art. 6 ATAD and its coordination with art. 10-bis of the Taxpayers' Rights Statute
INTERNATIONAL TAX LAW:
6. The permanent establishment doctrine and the impact of the BEPS project on domestic legislation
7. The Italy-France tax treaty provides (in line with art. 10 of the OECD Model Convention) a reduced withholding rate of 5% on inter-company dividends where the shareholding is at least 25%. A French company interposes a Belgian holding (lacking economic substance) in order to benefit from the Parent-Subsidiary Directive exemption rather than the treaty withholding rate. Analyse: (a) the anti-abuse clause of the Parent-Subsidiary Directive (art. 1(2)); (b) the applicability of art. 10-bis of the Taxpayers' Rights Statute.