Tax Law

Giurisprudenza Tax Law

0160100066
DIPARTIMENTO DI SCIENZE GIURIDICHE (SCUOLA DI GIURISPRUDENZA)
EQF7
LAW
2019/2020

OBBLIGATORIO
YEAR OF COURSE 4
YEAR OF DIDACTIC SYSTEM 2012
PRIMO SEMESTRE
CFUHOURSACTIVITY
872LESSONS


Objectives
ENCOURAGE THE NECESSARY NECESSARY INCLUDING THE FUNDAMENTAL CONCEPTS OF THE TRIBUTE LAW AND THE LEGAL STRUCTURES OF THE POSITIVE TRIBUTE SYSTEM AND POTENTIAL THE PRACTICAL APPLICATION CAPACITIES OF KNOWLEDGE ACQUISITES
Prerequisites
THE STUDENT MUST RESPECT THE PROPEDEUTICITY REQUIRED BY THE UNIVERSITY REGULATION
Contents
INTRODUCTION TO THE COURSE. CONSTITUTIONAL BASIS OF THE TRIBUTE LAW. ANALYSIS OF THE LEGAL STRUCTURE OF THE TRIBUTE MATERIAL SYSTEM. THE RULE: SUSTAINABLE CONTENT AND IMPLEMENTATION OF LAW (ACCURACY, RISK, PENALTY AND PROCESS).
SPECIAL PART: STUDY OF NORMATIVE INSTRUMENTS FOR THE TRIBUTE LEVEL AND THE DIFFERENT FORMS OF TAX IN THE IMPORTANT IMPORTIVE SYSTEM
Teaching Methods
FRONT LESSONS AND INTEGRATIVE ACTIVITIES. MANUAL STUDY AND MONOGRAPHIC TEXTS. SOLLECITATION TO ACTIVE PARTICIPATION OF THE STUDENT DURING THE LESSON
Verification of learning
ORAL EXAM
EXAMINATION SITES WILL BE OBJECTIVE FOR EVALUATION: THE PREPARATION OF THE STUDENT IS INTENDED AS A MATTER OF RADIATION AND LINEAR EXPOSURE OF THE TOPICS. THE CAPACITY TO SET AND CONDUCT A UNITARY DISCUSSION THAT SUPER SYSTEMS BREAKDOWN BETWEEN GENERAL PART AND SPECIAL PART.
Texts
S. FIORENTINO, LEZIONI DI DIRITTO TRIBUTARIO, PARTE GENERALE, ESI, 2017
F.TESAURO, ISTITUZIONI DI DIRITTO TRIBUTARIO, PARTE SPECIALE, UTET, TORINO, ULTIMA EDIZIONE.
SUGGESTED READINGS;
STUDENTS ARE INVITED TO READ THE MAIN TAX RULES IN FORCE
More Information
STUDENTS ARE ADVISED TO CONSULT THE CURRENT TAX LEGISLATION
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