Program Overview

---

INTERNATIONAL TAX AND CUSTOMS LAW

Course Details

• Code: 45314
• Academic Year: 2025/2026
• Credits:
  • 6 cfu anno 3 SERVIZI LEGALI ALL'IMPRESA E ALLA PUBBLICA AMMINISTRAZIONE 10842 (L-14) - GENOVA
  • 6 cfu anno 5 GIURISPRUDENZA 7996 (LMG/01) - IMPERIA
  • 6 cfu anno 3 GIURISPRUDENZA 7995 (LMG/01) - GENOVA
  • 6 cfu anno 4 GIURISPRUDENZA 7995 (LMG/01) - GENOVA
  • 6 cfu anno 5 GIURISPRUDENZA 7995 (LMG/01) - GENOVA
• Scientific Disciplinary Sector: IUS/12
• Language: Italian
• Teaching Location:
  • GENOVA
  • IMPERIA
• Semester: 2° Semester
• Prerequisites:
  • Propedeuticità in ingresso
  • Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami:
    • LAW 7995 (coorte 2021/2022)
    • FINANCIAL LAW 64935 B
    • FINANCIAL LAW 64935 A
    • LAW 7995 (coorte 2023/2024)
    • FINANCIAL LAW 64935 B
    • FINANCIAL LAW 64935 A
    • LAW 7995 (coorte 2022/2023)
    • FINANCIAL LAW 64935 B
    • FINANCIAL LAW 64935 A

Aims and Content

Learning Outcomes

The aim of the course is the study of the main tax aspects of international economic relations. The fundamental principles of international tax law will be examined as a first priority and in particular the methods for eliminating double taxation and hindering double non-taxation. In this framework, the competences of the European Union in tax matters will be examined, focusing the attention on the regulation and application of customs duties.

Prerequisites

Admittance to the course only after successful completion of the exam in public finance law. The two courses can also be taken in the same semester and the examination held in the same session.

Teaching Methods

The course will be held by combining lectures and presentations of practical cases about which discussion among the attending students will be encouraged. Each student may be given a research on a specific topic, with the support of the Professor, in such a way that the results of the research may, at the student's choice, be the subject of the exam.

Students with disabilities or SLD may agree on possible specific arrangements with the professor.

Syllabus/Content

The course illustrates the main limits that the sovereignty of States encounters in the standardization of tax cases having elements of transnationality.

The first part of the course will examine the constraints imposed by national and conventional law. It will examine, inter alia, the territorial linkage criteria laid down by national law, as well as the essential elements of double taxation conventions and programs to fight international tax elusion.

The second part of the course will examine the constraints arising from Italy's membership in the European Union and will analyze, in particular, the discipline of customs duties.

During the course, students will be given the opportunity to participate in the international study group "The integration process of Ukraine into the European Union". On this occasion, students attending the course will be able to exchange thoughts and reflections, in English, with Ukrainian students from Taras Shevchenko University and the Mohyla Academy in Kyiv about European taxation and taxpayers' rights within the framework of the European Union. Students will be able to hear Ukrainian students and professors about how the same subject matters (e.g. customs duties, consumption taxes, due process of law, abuse of the law, etc.) are tackled in the Ukrainian system. They will also carry out an experimental debate on how Ukrainian legislation should be amended to fully comply with European law, with a prospect of full integration into the EU context.

Recommended Reading/Bibliography

For attending students the exam will focus on what is illustrated during the lessons and, in particular, on the discussion of the research and in-depth analysis carried out by the student during the course.

For non-attending students, we recommend the study of one of the following manuals: P. Pistone, Diritto tributario internazionale, latest issue., First and Third parts; P. Pistone, Diritto tributario europeo, latest edition, First and Second parts; F. Vismara, Corso di diritto doganale, latest issue.

Teachers and Exam Board

• Teacher: FRANCESCO FARRI
• Exam Board:
  • FRANCESCO FARRI (President)
  • DAVIDE EMONE
  • ALBERTO MARCHESELLI (President Substitute)
  • MATTEO DEMETRI (Substitute)
  • FRANCESCA SOLARI (Substitute)

Lessons

Lessons Start

Lessons will take place in the second semester.

Class Schedule

The timetable for this course is available.

Exams

Exam Description

For attending students, the exam will entail a discussion of the research and in-depth analyses carried out during the course.

Students with disabilities or SLD may agree on possible specific arrangements with the professor.

Assessment Methods

Particular care will be taken to ascertain:

• the completeness of the notions learned;
• the critical and logical processing capacity of the notions learned;
• the terminological rigor and the secure dominion of legal technical language.

Exam Schedule

• Date: 12/12/2025
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 09/01/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 23/01/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 22/05/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 05/06/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 19/06/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 03/07/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note:
• Date: 11/09/2026
• Time: 10:30
• Location: GENOVA
• Degree Type: Orale
• Note: