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0055421 - TAX LAW
Main information
Teaching Language
Course Content
Suggested readings
Prerequisites
Teaching Methods
Type of Assessment
Course program
Academic Year 2013-14
Coorte 2009 - 5-years Single Cycle Degree in GIURISPRUDENZA
Course year
Fifth year - First Semester
Belonging Department
Legal Sciences (DSG)
Course Type
Single education field course
Scientific Area
IUS/12 - TAX LAW
Credits
9
Teaching Hours
60
Teaching Term
25/09/2013 ⇒ 30/04/2015
Attendance required
No
Type of Evaluation
Final Grade
Course Content
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Course program
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Lectureship
Teaching Language
Italian
Course Content
The Tax Law course is aimed at providing the student a knowledge on the notion and the classification of taxes, the constitutional principles governing the Italian tax system, the taxpayer’s safeguards, the methods of assessment and the recourse to measures to avoid tax litigation. Moreover, the course in the 5-year undergraduate degree analyses the income tax on individuals (IRPEF), with particular attention to the single income categories, and on collective entities (IRES).
Suggested readings (Search our library's catalogue)
5-YEARS UNDERGRADUATE DEGREE COURSE
ATTENDING STUDENTS:
1 - General Part:
a) Slides; and
b) Lecture notes and suggested legislation;
2 - Special Part:
a) Slides; and
b) Lecture notes and suggested legislation.
NON-ATTENDING STUDENTS:
1 - General Part:
a) RUSSO, P., Manuale di diritto tributario. Parte Generale, 2nd ed., Milan, 2007, pp.1-242, 263-281, 298-335, 364-375; or alternatively - FALSITTA, G., Manuale di diritto tributario. Parte Generale, Padova, 2012, pp.1-280, 341-357; 360-368, 372-405; 425-440.
b) Special Part:
- RUSSO, P., Manuale di diritto tributario. Parte Speciale, Milan, 2009, pp. 43-236; or, alternatively
- FALSITTA, G., Manuale di diritto tributario. Parte Speciale, Padua, 2010, pp.1-19, 45-239.
3-YEARS UNDERGRADUATE DEGREE COURSE
ATTENDING STUDENTS:
General Part:
a) Slides; and
b) Lecture notes and suggested legislation.
NON-ATTENDING STUDENTS:
General Part:
ATTENDING STUDENTS:
1 - General Part:
a) Slides; and
b) Lecture notes and suggested legislation;
2 - Special Part:
a) Slides; and
b) Lecture notes and suggested legislation.
NON-ATTENDING STUDENTS:
1 - General Part:
a) RUSSO, P., Manuale di diritto tributario. Parte Generale, 2nd ed., Milan, 2007, pp.1-242, 263-281, 298-335, 364-375; or alternatively - FALSITTA, G., Manuale di diritto tributario. Parte Generale, Padova, 2012, pp.1-280, 341-357; 360-368, 372-405; 425-440.
b) Special Part:
- RUSSO, P., Manuale di diritto tributario. Parte Speciale, Milan, 2009, pp. 43-236; or, alternatively
- FALSITTA, G., Manuale di diritto tributario. Parte Speciale, Padua, 2010, pp.1-19, 45-239.
3-YEARS UNDERGRADUATE DEGREE COURSE
ATTENDING STUDENTS:
General Part:
a) Slides; and
b) Lecture notes and suggested legislation.
NON-ATTENDING STUDENTS:
General Part:
Prerequisites
As a pre-requisite, Diritto Amministrativo I (Administrative Law I) must have been successfully passed
Teaching Methods
Front lessons: Total 60 hours (5-years degree); total 40 hours (3-years degree)
Type of Assessment
Oral examination
Course program
The 5-years degree course is structured:
1) on a general part, concerning:
- the notion of tax;
- the constitutional principles;
- the sources of tax law;
- the structure of taxes;
- the assessment and collection of taxes.
2) on a special part, concerning:
- the structure and functioning of the Italian tax system;
- the discipline of income taxes on individuals and collective bodies (IRPEF and IRES).
The 3-years degree course is structured:
on a general part, concerning:
- the notion of tax;
- the constitutional principles;
- the sources of tax law;
- the structure of taxes;
- the assessment and collection of taxes.
1) on a general part, concerning:
- the notion of tax;
- the constitutional principles;
- the sources of tax law;
- the structure of taxes;
- the assessment and collection of taxes.
2) on a special part, concerning:
- the structure and functioning of the Italian tax system;
- the discipline of income taxes on individuals and collective bodies (IRPEF and IRES).
The 3-years degree course is structured:
on a general part, concerning:
- the notion of tax;
- the constitutional principles;
- the sources of tax law;
- the structure of taxes;
- the assessment and collection of taxes.