CODE 63725 ACADEMIC YEAR 2020/2021 CREDITS 9 cfu anno 3 ECONOMIA AZIENDALE 8697 (L-18) - GENOVA 9 cfu anno ECONOMIA AZIENDALE 8697 (L-18) - GENOVA 6 cfu anno ECONOMIA AZIENDALE 8697 (L-18) - GENOVA 9 cfu anno AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 6 cfu anno AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 6 cfu anno ECONOMIA E COMMERCIO 8699 (L-33) - GENOVA 6 cfu anno ECONOMIA DELLE AZIENDE MARITTIME, LOGISTICA E TRASP. 8698 (L-18) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR IUS/12 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 1° Semester PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: Business Administration 8697 (coorte 2018/2019) INSTITUTES IN PRIVATE LAW 41135 2018 INSTITUTIONS OF PUBLIC LAW 66707 2018 TEACHING MATERIALS AULAWEB OVERVIEW Course description The course focuses on: direct and indirect taxation of the Italian system 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): the Italian Taxes on Income of Individuals, with particular regard to employment income, income from professional services, business income, capital gains; the Italian Corporation Tax; the Value Added Tax; the Registration Tax; the Inheritance and Gift Taxes; 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: ............................... For a better preparation is suggested the study with the italian tax law (choice of the student): ........................................ 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): ............................................... For a better preparation is suggested the study with the italian tax law (choice of the student): ...................................................... 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 PAOLA TARIGO Ricevimento: The meeting of the professor with students will be held in the classroom at the end of each lesson of the pertinent semester. 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 Written examination. On request, is possible to have English or French texts. Exam schedule Data appello Orario Luogo Degree type Note 15/01/2021 10:30 GENOVA Scritto 10/02/2021 10:30 GENOVA Scritto 10/05/2021 09:00 GENOVA Scritto 10/06/2021 10:30 GENOVA Scritto 25/06/2021 10:30 GENOVA Scritto 14/07/2021 10:30 GENOVA Scritto 07/09/2021 10:30 GENOVA Scritto FURTHER INFORMATION Attendance Not compulsory