Giurisprudenza | Tax Law

cod. 0160100066

TAX LAW

	0160100066
	DIPARTIMENTO DI SCIENZE GIURIDICHE (SCUOLA DI GIURISPRUDENZA)
	EQF7
	LAW
	2021/2022

PERCORSO UNIQUE CURRICULUM

	OBBLIGATORIO
	YEAR OF COURSE 4
	YEAR OF DIDACTIC SYSTEM 2012
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	IUS/12	8	72	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	THE TEACHING AIMS TO ENSURE THE KNOWLEDGE OF THE ITALIAN TAX SYSTEM AND THE VARIOUS STAGES OF TAX RECOVERY. STUDYING OF THE MAIN TAXES EXISTING IN THE ITALIAN SYSTEM, BOTH IN RELATION TO NATURAL PERSONS AND IN RELATION TO LEGAL PERSONS. LEARNING OUTCOMES: KNOWLEDGE AND UNDERSTANDING GENERAL KNOWLEDGE OF THE ITALIAN TAX SYSTEM. APPLYING KNOWLEDGE AND UNDERSTANDING ABILITY TO ANALYZE AWARENESS WITH THE FUNDAMENTAL INSTITUTIONS OF THE TAX LAW AND THE ACQUISITION OF LEGAL KNOWLEDGE AS PART OF THE ABILITY TO ANALYZE COMPLEX SITUATIONS IN CONTEXTS OF STUDY AND WORK.

THE TEACHING AIMS TO ENSURE THE KNOWLEDGE OF THE ITALIAN TAX SYSTEM AND THE VARIOUS STAGES OF TAX RECOVERY. STUDYING OF THE MAIN TAXES EXISTING IN THE ITALIAN SYSTEM, BOTH IN RELATION TO NATURAL PERSONS AND IN RELATION TO LEGAL PERSONS.

LEARNING OUTCOMES:
KNOWLEDGE AND UNDERSTANDING
GENERAL KNOWLEDGE OF THE ITALIAN TAX SYSTEM.

APPLYING KNOWLEDGE AND UNDERSTANDING
ABILITY TO ANALYZE AWARENESS WITH THE FUNDAMENTAL INSTITUTIONS OF THE TAX LAW AND THE ACQUISITION OF LEGAL KNOWLEDGE AS PART OF THE ABILITY TO ANALYZE COMPLEX SITUATIONS IN CONTEXTS OF STUDY AND WORK.

	Prerequisites
	KNOWLEDGE OF SOURCES AND MAIN TOPICS OF PUBLIC LAW

	Contents
	TAX LAW IN THE ITALIAN LEGAL SYSTEM. PRINCIPLES. INTERPRETATION (20 H) TAX OBLIGATION ( 6 H) TAXATION PROCEDURE. TAX RETURNE. INVESTIGATION.TAX ASSESSMENTS. SELF-DEFENCE (26 H) ITALIAN TAX TRIAL ( 8 H) IRPEF (4 H) IRES (4 H) IVA (4 H)

	Teaching Methods
	THE COURSE IS DIVIDED IN 72 HOURS OF FRONTAL LESSONS. LECTURES, SEMINARS ON CASES SUBJECT TO JUDICIAL REVIEW AND DISCUSSION BY STUDENTS

	Verification of learning
	ORAL EXAMINATION. MAKING JUDGMENTS ABILITY TO GATHER AND CRITICALLY INTERPRET COMPLEX DATA AND INFORMATION IN THE SPECIFIC FIELD OF STUDY. COMMUNICATION SKILLS ABILITY TO COMMUNICATE TO A NON-SPECIALIST PUBLIC INFORMATION, IDEAS, PROBLEMS AND SOLUTIONS IN THE SPECIFIC SUBJECT AREA WITH PROPERTIES OF LANGUAGE AND GOOD ARTICULATION OF THOUGHT. LEARNING SKILLS ACQUISITION OF REFERENCES, TOOLS AND LEARNING ABILITY NEEDED TO FURTHER ENRICH THE LEGAL KNOWLEDGE ACQUIRED AND TO APPLY THESE SKILLS TO OTHER TEACHINGS OF THE COURSE OF STUDY. THE GRADES ARE ON A SCALE OF 30. THE EXAM WILL BE PASS WITH HONOURS IF THE STUDENT HAS DEEP KNOWLEDGE OF TOPICS, LINGUISTIC ACCURANCY AND CAPACITY OF AUTONOMOUS PROCESSING.

Verification of learning

ORAL EXAMINATION.
MAKING JUDGMENTS
ABILITY TO GATHER AND CRITICALLY INTERPRET COMPLEX DATA AND INFORMATION IN THE SPECIFIC FIELD OF STUDY.
COMMUNICATION SKILLS
ABILITY TO COMMUNICATE TO A NON-SPECIALIST PUBLIC INFORMATION, IDEAS, PROBLEMS AND SOLUTIONS IN THE SPECIFIC SUBJECT AREA WITH PROPERTIES OF LANGUAGE AND GOOD ARTICULATION OF THOUGHT.
LEARNING SKILLS
ACQUISITION OF REFERENCES, TOOLS AND LEARNING ABILITY NEEDED TO FURTHER ENRICH THE LEGAL KNOWLEDGE ACQUIRED AND TO APPLY THESE SKILLS TO OTHER TEACHINGS OF THE COURSE OF STUDY.

THE GRADES ARE ON A SCALE OF 30.
THE EXAM WILL BE PASS WITH HONOURS IF THE STUDENT HAS DEEP KNOWLEDGE OF TOPICS, LINGUISTIC ACCURANCY AND CAPACITY OF AUTONOMOUS PROCESSING.

	Texts
	- G. M. ESPOSITO, IL SISTEMA AMMINISTRATIVO TRIBUTARIO ITALIANO, CEDAM, 2017; - G. MELIS, MANUALE DI DIRITTO TRIBUTARIO, GIAPPICHELLI, 2019 (WITH THE EXCEPTION OF CHAPTERS XVIII, XXIII, XXV, XXVI). ALL INFORMATION BOXES (IN THE GREY FIELD) ARE EXCLUDED FROM THE PROGRAM.

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