Tax Law
A.Y. 2019/2020
Learning objectives
The course aims to give students the basic knowledge of Italian tax system, with particular reference to income taxes and to tax law procedure. The ability to analyse the main topics of Italian tax law, as well as the ability to give the right interpretation to tax provisions, represent the main objectives of this class.
Expected learning outcomes
The student must demonstrate to be able to discuss on the the tax law principles and to apply them to daily life; he must also demonstrate to do so by using the proper legal wording.
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
Second semester
Course syllabus
This course is designed to introduce students to Italian tax law and practice.
The course begins with an introduction to the theory of taxation. The subject starts with an indepth examination of the source of tax law and the principles of taxation.
This is followed by an examination of Italy's system of individual and corporate income tax.
The course begins with an introduction to the theory of taxation. The subject starts with an indepth examination of the source of tax law and the principles of taxation.
This is followed by an examination of Italy's system of individual and corporate income tax.
Prerequisites for admission
Propedeuticità consigliate: diritto privato, diritto pubblico
Teaching methods
Lezioni frontali per 40 ore
Teaching Resources
Francesco Tesauro - Compendio di Diritto Tributario - ult. edizione
Assessment methods and Criteria
Modalità d'esame: orale
IUS/12 - TAX LAW - University credits: 6
Lessons: 40 hours
Professor:
Marino Giuseppe
Shifts:
-
Professor:
Marino GiuseppeProfessor(s)