OVERVIEW

Tax Law requires a multidisciplinary and naturally fluid approach because it is characterized by continuously evolving aspects.

This is also because tax matters are closely linked to other branches of law but above all because they constitute a longa manu of law (typical of administrative activity) because they are implemented with procedures and tools typical of the Public Administration.

This without neglecting to connect the subject of tax law with the most current and problematic aspects typical of other disciplines (business accounting, civil and bankruptcy law as well as European Union law).

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to ensure knowledge of the fundamental principles and legal instruments of taxation, with particular reference to the discipline of assessment and determination of business income.

AIMS AND LEARNING OUTCOMES

The course will unfold through specific learning stages alternating with examination of practical cases in the in-depth study of the taxes provided for in Italy and in particular:

Theoretical introduction of the individual taxes and their inspiring principles
In-depth study of the practical discipline both with reference to the definition of the presupposition and with reference to the criteria for determining the taxable base of the taxes;
Examination of practical cases of fraud and contrasting tools.
Examination of the connections of the branch of tax law with the other most characterizing disciplines.
The individual in-depth study and attendance of the course will allow the student to:

Theoretically analyze the individual cases of tax imposition and the constitutional principles for their protection;
Be able to correlate the individual taxes with the most relevant procedural cases of implementation;
Know how to orient oneself on the most crucial and relevant issues in the current tax law scenario as well as sentences on practical cases with autonomy of judgment and critical analysis of the subject;
Know how to make connections with other branches of law (administrative, civil, commercial and international) in a fluid and fluent way.
Equip oneself with an appropriate and relevant vocabulary in tax law that will allow the student to express himself with propriety of language.

PREREQUISITES

Basic knowledge of constitutional law, intellectual curiosity, sensitivity to economic events and concepts, and the measurement of wealth are required.

TEACHING METHODS

The course consists of theoretical didactic lessons for a total of 36 hours (equal to 6 CFU) on the individual institutes of substantive tax law and aims to stimulate reasoning and dialectics on the topics covered in class.

Cases and issues taken from practice will be examined, with the collaboration of qualified experts

SYLLABUS/CONTENT

The main taxes of the Italian system.

IRPEF, IRES, VAT, local taxes, registration tax.

Particular attention to the taxation of businesses, families and financial income, as well as work.

Particular attention to the examination of consumption taxes in the domestic and international dimension

RECOMMENDED READING/BIBLIOGRAPHY

Texts and bibliography (for attending students)

Crovato, Manual of tax law. Special Part. Giuffré 2025, chapters 1-2, 6-11

Texts and bibliography (for non-attending students)

Crovato, Manual of tax law. Special Part. Giuffré 2025, all except chapter 13

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

I semester from September 14th to December 4th 2020
II semester from February 15th to May 7th 2021

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The exam for all students (attending and non-attending) is oral.

Alternatively, only attending students can access special written exams set in the form of the construction and solution of syllogisms on tax discipline.

ASSESSMENT METHODS

The oral exam aims to verify the actual knowledge and acquisition by the student of the basic tax notions as well as his ability to identify and apply the tax rules to specific concrete cases. Through the questions it will be verified whether the student is able to:

- identify and define the tax concepts, using an appropriate technical language;

- identify, distinguish, know and apply the main regulatory provisions that regulate the taxes covered by the Course;

- autonomously identify and apply, also starting from practical cases and examples, the reference tax cases and the related effects.

FURTHER INFORMATION

For any further information or further details please contact the teacher.