TAX LAW

Course objectives

Knowledge and understanding: During the course the students will analyze the general principles of tax law and the disciplines of the main national tributes. Student will develop a good knowledge about the national tax system and about the relations with international and European rules. Applying knowledge and understanding: Students will be able to identify and apply the rules on taxation, especially in the income tax and VAT, also in the perspectives of the European law and international law. Making judgement: Students will develop an autonomous judgment capability in a theoretical, critical and comparative perspectives on the general income tax and VAT. Communication skills: Students, through the analysis of legal institutes and rules, will develop a good legal language and a good communicative ability in the legal matters. Learning skills: Student will be able to continue the course of study and to take other examinations of more complex in the legal subjects and in the tax law.

Channel 1
PIER LUCA CARDELLA Lecturers' profile
MASSIMILIANO GIORGI Lecturers' profile

Program - Frequency - Exams

Course program
The taxes The sources of tax law Interpretation and analogy Constitutional principles Tax liability: nature structure and persons The tax return Tax administration audit The system of IRPEF, IRES and VTA The registration tax IRAP and IMU EU tax system International Tax Law Transnational incomes
Prerequisites
The student must have taken, with positive result, the exam of Istituzioni di Diritto privato and of Diritto commerciale
Books
F. Tesauro, Compendio di diritto tributario, Utet Giuridica, ultima edizione Codice tributario
Frequency
Optional
Exam mode
In the evaluation of the exam, the following criteria will be used: 1. Full knowledge of all the topics. 2. Appropriateness, rigor and logic in illustrating the theories and normatives and their applications. 3. Ability to use the competences acquired during the course to understand and critically analyze the current related issues. 4. Use of an appropriate and technical language.
Lesson mode
Topics will be examined in: frontal lectures; seminars; application lessons.
  • Lesson code1009241
  • Academic year2024/2025
  • CourseManagement and corporate law
  • CurriculumSingle curriculum
  • Year3rd year
  • Semester1st semester
  • SSDIUS/12
  • CFU9
  • Subject areaGiuridico