ID:
01M20
Duration (hours):
54
CFU:
9
SSD:
Tax Law
Located in:
REGGIO DI CALABRIA
Url:
Economic Sciences/Economico - aziendale Year: 3
Year:
2025
The course aims to provide students with the basic knowledge of the institutes that inform the particular subject, of the economic principles of reference and of the related regulatory and jurisprudential sources, so as to put them in a position to analyze and understand the main themes that characterize it .
In consideration of the high variability of tax provisions, the course will be mainly focused on the analysis of the fundamental principles in tax matters, with particular attention to the constitutional, community and taxpayer's statute principles. The theoretical treatment of the main institutes will be, during the lessons, ‹completed by the illustration of practical cases on topics of particular relevance.
Passing the Institutions of Private Law examination is a prerequisite. For better learning of the subject, it is recommended to take the exams in Political Economy, Business Administration, Finance, Public Law and Commercial Law in advance.
Frontal teaching. Lessons and exercises. Summary slides. Possible distance learning if necessary.
Oral examination. Proof of exemption upon request reserved for attending students.
TESAURO, Compendio di diritto tributario, UTET Torino, ultima edizione disponibile (Parte Generale)
The course covers the general aspects of Italian tax law.
General Part. The autonomy of tax law. Institutions. Domestic and EU sources. Interpretation and integration. Constitutional, EU, and Taxpayer Statute principles. The tax obligation. Persons liable. The taxation process. The tax return. The investigation. The tax assessment notice. Tax avoidance. Collection (outline). Tax credits and refunds. Administrative and criminal sanctions. The trial process.
Expected outcomes: Knowledge and understanding of the subject matter; Ability to apply knowledge and understanding.