Economia e Management | TAX LAW

cod. 0212700123

TAX LAW

	0212700123
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2021/2022

CURRICULUM ACCOUNTING, FINANCE AND AUDITING

	OBBLIGATORIO
	YEAR OF COURSE 3
	YEAR OF DIDACTIC SYSTEM 2014
	SPRING SEMESTER

TEACHING UNITS

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

	Objectives
	EXAM TAX LAW STARTS FROM THE ACQUISITION OF THE BASIC KNOWLEDGE OF TAX MATTERS AND CONTINUES UNTIL THE STUDENTS HAVE OBTAINED THEORETICAL AND PRACTICAL KNOWLEDGE OF THE SPECIFIC ISSUES RELATED TO TAX LAW. THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE AS FOLLOWS: TAX PRINCIPLES; LEGAL RELATIONS CONCERNING TAX MATTERS; ADMINISTRATIVE TAX PROCEDURE AND THE IMPLEMENTATION OF TAXES; TAX PENALTIES; JUDICIAL TAX PROCEDURES. THE MAIN SKILLS OF STUDENTS ARE AS FOLLOWS: ABILITY TO FORMULATE CRITICAL SKILLS AND FULL AWARENESS IN THE FIELD OF TAXES, WITH A VIEW TO FORMULATING AUTONOMOUS ASSESSMENT ON THE SPECIFIC ISSUES CONCERNING TAXATION; ABILITY TO ANALYSE THEORY AND PRACTICE OF TAX LAW; ABILITY TO APPLY KNOWLEDGE OF JURISDICTIONAL PROTECTION; ABILITY TO EFFECTIVELY COMMUNICATE WITH COMPETENT AUTHORITIES IN THIS FIELD AND/OR INTERACT WITH THIRD PARTIES IN THE EXERCISE OF PROFESSIONAL ACTIVITIES; ABILITY TO SOLVE ISSUES OTHER THAN THOSE DISCUSSED DURING THE COURSE. THROUGH CONSULTATION OF JOURNALS ON CORPORATE TAXATION, TAX AND ACCOUNTING DATABASES, DOCUMENTS RELEASED BY TAX AUTHORITIES.

EXAM TAX LAW STARTS FROM THE ACQUISITION OF THE BASIC KNOWLEDGE OF TAX MATTERS AND CONTINUES UNTIL THE STUDENTS HAVE OBTAINED THEORETICAL AND PRACTICAL KNOWLEDGE OF THE SPECIFIC ISSUES RELATED TO TAX LAW.
THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE AS FOLLOWS:
TAX PRINCIPLES;
LEGAL RELATIONS CONCERNING TAX MATTERS;
ADMINISTRATIVE TAX PROCEDURE AND THE IMPLEMENTATION OF TAXES;
TAX PENALTIES;
JUDICIAL TAX PROCEDURES.

THE MAIN SKILLS OF STUDENTS ARE AS FOLLOWS:
ABILITY TO FORMULATE CRITICAL SKILLS AND FULL AWARENESS IN THE FIELD OF TAXES, WITH A VIEW TO FORMULATING AUTONOMOUS ASSESSMENT ON THE SPECIFIC ISSUES CONCERNING TAXATION;
ABILITY TO ANALYSE THEORY AND PRACTICE OF TAX LAW;
ABILITY TO APPLY KNOWLEDGE OF JURISDICTIONAL PROTECTION;
ABILITY TO EFFECTIVELY COMMUNICATE WITH COMPETENT AUTHORITIES IN THIS FIELD AND/OR INTERACT WITH THIRD PARTIES IN THE EXERCISE OF PROFESSIONAL ACTIVITIES;
ABILITY TO SOLVE ISSUES OTHER THAN THOSE DISCUSSED DURING THE COURSE. THROUGH CONSULTATION OF JOURNALS ON CORPORATE TAXATION, TAX AND ACCOUNTING DATABASES, DOCUMENTS RELEASED BY TAX AUTHORITIES.

	Prerequisites
	PRIVATE LAW

	Contents
	COURSE DESCRIPTION: INSTITUTES (2 HOURS); SOURCES OF TAX LAW (2 HOURS); CONSTITUTIONAL PRINCIPLES (2 HOURS); TAX STRUCTURE (8 HOURS); TAX DYNAMIC (8 HOURS); PENALTIES (2 HOURS); THE JUDICIAL TAX PROCEDURES (6 HOURS).

	Teaching Methods
	LECTURES, SEMINARS, DISCUSSION OF CASE STUDIES WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER THROUGH EMAILS.

	Verification of learning
	THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30. THE EXAM TAX LAW INCLUDES A FINAL ORAL ASSESSMENT ON TOPICS INDICATED BY THE TEACHER. THE FINAL ORAL ASSESSMENT SHALL TAKE PLACE ON THE DATES INDICATED IN THE OFFICIAL EXAMS DIARY AND HAVE AN AVERAGE DURATION OF 20 MINUTES. IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO ANY OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: POOR; PASS; GOOD. THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30. THE FINAL EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW. THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.

Verification of learning

THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30.
THE EXAM TAX LAW INCLUDES A FINAL ORAL ASSESSMENT ON TOPICS INDICATED BY THE TEACHER.
THE FINAL ORAL ASSESSMENT SHALL TAKE PLACE ON THE DATES INDICATED IN THE OFFICIAL EXAMS DIARY AND HAVE AN AVERAGE DURATION OF 20 MINUTES.
IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO ANY OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: POOR; PASS; GOOD.
THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30.
THE FINAL EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW.
THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.