OVERVIEW

AIMS AND CONTENT

LEARNING OUTCOMES

The course is designed to provide an overview of the general problems of the discipline and the fundamental features of the Italian tax system.

AIMS AND LEARNING OUTCOMES

TAX LAW

The course in Tax Law aims at learning the fundamental principles and issues in direct and indirect taxation of the Italian system, as part of the civic education that every taxpayer must own (General Part of the Programme).

The course in Tax Law also explores (Special Part of the Programme):

1. the Italian Taxes on Income of Individuals, with particular regard to employment income, income from professional services, business income, capital gains;
2. the Italian Corporation Tax;
3. the Value Added Tax;
4. the Registration Tax;
5. the Inheritance and Gift Taxes;
6. the taxation of property (IMU).

RECOMMENDED READING/BIBLIOGRAPHY

Tax law - 9 cfu

Lessons and textbook are in Italian but for foreign students is possible to have indications about English, French, or Spanish textbooks.

Italian Textbook:

The students may prepare for the exam (general part and special part) with this textbook:

MELIS G., Manuale di diritto tributario, Giappichelli, 2019.

The general part ends with the chapter on the "processo tributario" included (about 2/3 of the programme); the subsequent chapters are the special part (1/3).

The grey areas of the mentioned book are not in the programme.

For a better preparation is suggested the study with the italian tax law (choice of the student):

LOGOZZO M., Codice tributario 2019, Pacini Giuridica, or TESAURO F. e CONTRINO A., Codice tributario, Giappichelli, 2019.

Foreign Textbooks:

For students in international mobility (Erasmus, etc.) the professor may authorize, instead of the mentioned italian book, the textbook adopted by the foreign University of the student, or other book.

In particular:

-  the Spanish textbook may be:

  SÁNCHEZ SÁNCHEZ A., GIL MACIÁ  L., LÓPEZ LLOPIS E., Sistema fiscal español, Curso académIico 2018-2019 (parte generale: Impuesto sobre sociedades, Impuesto sobre la renta de las personas físicas; parte speciale: impuesto sobre el valor añadido).

Tax law - 6 cfu

The students may prepare for the exam (general part) with one of these textbooks (choice of the tudent):

- BORIA P., Diritto tributario, Giappichelli, 2019

or

- STEVANATO D., Fondamenti di diritto tributario, Le Monnier, 2019.

For a better preparation is suggested the study with the italian tax law (choice of the student):

LOGOZZO M., Codice tributario 2019, Pacini Giuridica, or TESAURO F. e CONTRINO A., Codice tributario, Giappichelli, 2019.

For students in international mobility (Erasmus, etc.) the professor may authorize, instead of the mentioned italian book, the textbook adopted by the foreign University of the student, or other books.

TEACHERS AND EXAM BOARD

Exam Board

PAOLA TARIGO (President)

GIULIA BIASCI

REMO DOMINICI

LESSONS

LESSONS START

Sem: I

lessons begin - for every Course in Tax Law: _____ september 2019

lessons end - Course in Tax Law 9 cfu (72 hours): ____ december 2019

lessons end - Course in Tax Law 6 cfu (48 hours): __ november 2019

Class schedule

TAXATION LAW

EXAMS

ASSESSMENT METHODS

Exam schedule

FURTHER INFORMATION