Tax Law
A.Y. 2020/2021
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
Teaching methods
The lessons will be held remotely on Microsoft Teams platform and can be followed both synchronously based on the timetable of the first quarter and asynchronously - according to the timetable of the lectures - as they will be recorded and uploaded on that same platform.
Course syllabus and teaching resources
The content and reference material will not be changed. The students must refer to all the video-lessons, teaching materials and digital content made available on the online course, in addition to the bibliography found in the program.
Exams
The exam is oral and takes place on Teams (videoconferencing), according to the indications provided on Ariel by the professor.
In the event of new health restrictions, any further information and updates regarding the course structure will be published by the professor on Ariel.
The lessons will be held remotely on Microsoft Teams platform and can be followed both synchronously based on the timetable of the first quarter and asynchronously - according to the timetable of the lectures - as they will be recorded and uploaded on that same platform.
Course syllabus and teaching resources
The content and reference material will not be changed. The students must refer to all the video-lessons, teaching materials and digital content made available on the online course, in addition to the bibliography found in the program.
Exams
The exam is oral and takes place on Teams (videoconferencing), according to the indications provided on Ariel by the professor.
In the event of new health restrictions, any further information and updates regarding the course structure will be published by the professor on Ariel.
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
In depth knowledge of Private law and Public Law is a suggested admission requirements for tax law exam.
Teaching methods
Classes of total 40 hours.
Teaching Resources
Francesco Tesauro - Compendio di Diritto Tributario - latest edition.
Assessment methods and Criteria
The exam shall consist in an oral conversation.
Professor(s)