Economia e Management | Fundamentals of tax law

cod. 0212700018

FUNDAMENTALS OF TAX LAW

	0212700018
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2017/2018

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO Cohort 2016/2017

	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	SECONDO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	IUS/12	5	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL ACQUIRE AN ADVANCED KNOWLEDGE OF PRINCIPLES AND RULES, WITH A SPECIAL FOCUS ON SOURCES OF TAX LAW; INTERPRETATION AND INTEGRATION; CONSTITUTIONAL AND EUROPEAN PRINCIPLES; TAX STRUCTURE; TAX DYNAMIC; PROTECTION APPLYING KNOWLEDGE AND UNDERSTANDING: STUDENTS WILL BE ABLE TO APPLY THE KNOWLEDGE, WITH A VIEW TO SOLVING TAXATION ISSUES.

	Prerequisites
	COMMERCIAL LAW (MANDATORY)

	Contents
	AFTER AN ILLUSTRATION OF THE TAXATION BASES, THE COURSE WILL FOCUS ON THE FOLLOWING TOPICS: -INSTITUTES; -SOURCES OF TAX LAW; -INTERPRETATION AND INTEGRATION; -CONSTITUTIONAL AND EUROPEAN PRINCIPLES; -TAX STRUCTURE; -TAX DYNAMIC; -PENALTIES; -PROTECTION.

	Teaching Methods
	THE COURSE IS ORGANIZED IN 30 HOURS OF DIDACTICS (5 CFU). IN PARTICULAR THE FOLLOWING ACTIVITIES ARE PLANNED: LECTURES, SEMINARS, DISCUSSION OF CASE STUDIES, WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER.

	Verification of learning
	THE EXAM CONSISTS OF TWO TESTS, SCHEDULED IN DIFFERENT DATES: A FIRST ORAL TEST (OPTIONAL) AT THE END OF THE COURSE, AND A FINAL ORAL EXAM, FOLLOWING THA DATES IN AGENDA. THE FINAL EVALUATION, IN CASE OF BOTH EXAMS, WILL BE THE AVERAGE VALUE IN THIRTIETH OF BOTH TESTS. FOR STUDENTS THAT WILL NOT ATTEND CLASSES, ONLY THE FINAL ORAL EXAM IS POSSIBLE, FOLLOWING THA DATES IN AGENDA. THE EVALUATION WILL BE IN THIRTIETH TAKING INTO ACCOUNT THE ACCURACY AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE SKILL OF THE STUDENT TO RATIONALLY AND CRITICALLY ARGUE

THE EXAM CONSISTS OF TWO TESTS, SCHEDULED IN DIFFERENT DATES: A FIRST ORAL TEST (OPTIONAL) AT THE END OF THE COURSE, AND A FINAL ORAL EXAM, FOLLOWING THA DATES IN AGENDA. THE FINAL EVALUATION, IN CASE OF BOTH EXAMS, WILL BE THE AVERAGE VALUE IN THIRTIETH OF BOTH TESTS. FOR STUDENTS THAT WILL NOT ATTEND CLASSES, ONLY THE FINAL ORAL EXAM IS POSSIBLE, FOLLOWING THA DATES IN AGENDA. THE EVALUATION WILL BE IN THIRTIETH TAKING INTO ACCOUNT THE ACCURACY AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE SKILL OF THE STUDENT TO RATIONALLY AND CRITICALLY ARGUE