ID:
01M20
Duration (hours):
54
CFU:
9
SSD:
Tax Law
Located in:
REGGIO DI CALABRIA
Url:
Law/comune Year: 3
Year:
2025
Constitutional Law
54 hours of frontal lessons.
The teaching activity will be characterized by theoretical lessons and exercises that will have as their object the development of a simulated process or the deepening of individual institutes, through the analysis of specific cases jurisprudential.
The exam, which is held orally, includes at least four questions and lasts at least 30 minutes.
A question is aimed at verifying the knowledge and systematic compression of the sources and legal institutions that inform the discipline. Students must demonstrate that they can correctly interpret the principles and rules of our tax system, taking into account the influence exercised in this area by the legislation and jurisprudence of the EU and international bodies (OECD-WTO-UN, etc.).
The other questions are aimed at verifying the students' ability to apply the aforementioned system of sources and institutes to "applications", to concrete cases and to sectors of legal regulation directly or indirectly connected with them.
During the course and in the periods dedicated to this, attending students will be able to participate in guided discussions and exercises or even in short internships at the bodies of the Financial Administration and Tax Commissions. Partial checks may be carried out, on a voluntary basis, in compliance with the directives
given as proposed by the University.
Insitutional Course:
- N. Pollari et al, Istituzioni di Diritto Tributario, Laurus Robuffo, 2025.
Normative texts, specific in-depth material and / or possible updates will be distributed in the classroom or through the University's e-learning platform.
Tax Law: models in comparison
In tax law, although remarkable difference can be found between systems of various countries, it is gaining a gradual rapprochement process of the internal rules through the adoption of common legal standards, especially in the view to meeting the needs of the phenomenon linked to the development of globalization of economies and markets.
As part of the module, the analysis therefore, will begin with the comparison between the Italian tax model and the main models consolidated in key jurisdictions and the problems related to the adaptation of these models, with a view to achieving a more acceptable levels of compatibility shared among different countries and particularly among those of the EU.