TAX LAW

Course objectives

The Course intends to provide students with a complete and up to date preparation, also in an evolutionary perspective, on the fundamental Institutions of Corporate Tax Law. The academic approach is particularly focused on the practical profiles of the analyzed Institutions, on literature and jurisprudential orientations, as well as on most recent normative modifications. At the end of the course: 1. Knowledge and understanding Students must demonstrate to have acquired a basic knowledge in the area of employment relationships, both of an individual and a collective nature. 2. Capacity to apply knowledge and understanding Students must demonstrate a capacity to apply the information learned to practical cases. 3. Autonomous judgment Students must demonstrate to have accrued legally sound ideas. 4. Communication skills Students must demonstrate to have accrued a capacity to argue with a proper legal language. 5. Learning skills Students must demonstrate to have developed a capacity to understand the subject of Corporate Tax Law, its evolution, and its main interpretative problems".

Channel 1
EDGARDO MARCO BARTOLAZZI MENCHETTI Lecturers' profile

Program - Frequency - Exams

Course program
Tax Law Tax Revenues: The Legal Concept of Taxation Constitutional Principles: The Principle of Legality The Principle of Ability to Pay European Principles Domestic Sources of Law European and International Sources of Law Tax Provisions and Their Effectiveness Application of Tax Provisions: Interpretation The Structure of the Tax Liability Event The Effects of the Tax Liability Event Legal Subjects Developments in Legal Subjective Situations Theoretical Models Relating to the Tax Implementation Phase: Tax Administrative Proceedings General Principles of the Tax Implementation Phase Tax Returns and Other Ancillary Obligations The Investigative Phase The Assessment Phase and Assessment Activities: Methods The Assessment Notice The Collection Phase Tax Refunds Administrative Penalties Criminal Tax Penalties Tax Litigation
Prerequisites
There are no specific prerequisites for taking the examination.
Frequency
Attendance at lectures is optional, but recommended where possible
Exam mode
The acquired knowledge will be assessed through an oral examination in which the student will be asked three questions on different parts of the examination syllabus, to which they are expected to respond by demonstrating knowledge of the legal institutions and the ability to place them within their systematic and functional context
Lesson mode
The course is delivered through traditional lectures, with the aid of audio-visual tools to present students with normative materials and practical cases relating to the topics under discussion
  • Lesson code10610419
  • Academic year2025/2026
  • CourseEconomics of Innovation
  • CurriculumSingle curriculum
  • Year3rd year
  • Semester1st semester
  • SSDIUS/12
  • CFU8