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
FRANCO PAPARELLA Lecturers' profile

Program - Frequency - Exams

Course program
The subject of teaching is the domestic tax system, sources and general principles, the tribute and its implementation. Extended syllabus: Tax law. Tax benefits and the tax. Constitutional and European principles. Domestic, European and international sources of tax law. The tax rule: nature, efficacy and interpretation. The tax case: structure, effects and events. The subjects. The application of the tax and the administrative power of taxation. The declaration and other instrumental obligations. The preliminary investigation phase. Phase, methods and act of assessment. The collection phase. The refund. Tax penalties. The tax process. Notes on the main taxes (IRPEF, IRES, IRAP and VAT).
Prerequisites
No prerequisites are required.
Books
PAPARELLA Franco, Lezioni di diritto tributario. Parte generale, Padova, Cedam, 2021 – ISBN 9788813377144 In addition to the textbook, the professor reserves the right to point out and make available to students short documents and/or lecture notes during the course of the lectures. The book and any teaching and didactic material indicated during the lessons cannot be independently replaced with notes, handouts or other non-equivalent volumes.
Frequency
Optional but suggested
Exam mode
The examination will be an oral exam in which the candidate will have to demonstrate his or her level of knowledge by answering questions on the topics covered in the course syllabus. In particular, in view of the learning outcomes, the candidate will have to demonstrate mastery of the subject and not merely a mnemonic representation of the individual topics covered by means of links between the individual parts of the syllabus or between parts of the syllabus and topics covered in other disciplines.
Bibliography
PAPARELLA Franco, Lezioni di diritto tributario. Parte generale, Padova, Cedam, 2021 – ISBN 9788813377144
Lesson mode
Classroom teaching, exercises and seminars.
Channel 2
PIER LUCA CARDELLA Lecturers' profile

Program - Frequency - Exams

Course program
The subject of teaching is the domestic tax system, sources and general principles, the tribute and its implementation. Extended syllabus: Tax law. Tax benefits and the tax. Constitutional and European principles. Domestic, European and international sources of tax law. The tax rule: nature, efficacy and interpretation. The tax case: structure, effects and events. The subjects. The application of the tax and the administrative power of taxation. The declaration and other instrumental obligations. The preliminary investigation phase. Phase, methods and act of assessment. The collection phase. The refund. Tax penalties. The tax process. Notes on the main taxes (IRPEF, IRES, IRAP and VAT).
Prerequisites
no requirements
Books
PAPARELLA F., Lezioni di diritto tributario. Parte generale, Padova, Cedam, 2021 – ISBN 9788813377144 In addition to the textbook, the professor reserves the right to point out and make available to students short documents and/or lecture notes during the course of the lectures. The book and any teaching and didactic material indicated during the lessons cannot be independently replaced with notes, handouts or other non-equivalent volumes.
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 code1004167
  • Academic year2025/2026
  • CourseBusiness sciences
  • CurriculumAmministrazione delle aziende
  • Year3rd year
  • Semester1st semester
  • SSDIUS/12
  • CFU6