TAX LAW

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2016/2017

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in ECONOMICS AND MANAGEMENT

Disciplinary Sector:

Tax Law

Credits:

Programme Year:

Professor and Collaborators:

BARABINO Paolo

Hours of classroom activity:

Prerequisites:

It is advisable to have passed the examinations of private law, public law and commercial law.

AF code:

40000500

Assessment Methods

Verification of learning:

Oral exam and written test.
The written test, mandatory: 25 multiple choice and 1 open questions, time 50 minutes, 1 point for each correct answer, 0 points for those not given or wrong, 5 points maximum for the open question. The writing will be valid for the entire academic year. The discussion in the classroom, at the end of the course, of the commentary of a sentence by the attending students will be evaluated for the oral examination.

Teaching period

First semester

Objectives

1) Knowledge and ability of understanding: the knowledge of the main tax law institutes referable to the general principles, to the institutes of general part - including those related to the tax litigation – as well as to specific taxes, with particular reference to income taxes and Ires ("excluded operations of fusion, splitting, transformation and transfer of company "), VAT and IRAP.
2) Ability to apply knowledge and understanding: the interpretation of the fiscal norms in the respect of the principles of the tax law and the disciplines of the single taxes.
3) Autonomy of judgment: interpretation of tax law, use of the tax code. Tax jurisprudence.
4) Communication skills: group activities, during the lessons, to comment on some judgments; this activity involves a practical application of the subject and helps to expose the jurisprudential issues with scientific terminology, also with the use of slides.
5) Learning ability: theoretical bases, and practical application, to deepen the subject in the specialist courses.

Contents

a) general part:
Constitutional principles, the effectiveness, application and interpretation of the tax law; creation and implementation the tax obligation; tax subjects, the principles of the tax assessment, tax collection, tax refunds and administrative tax penalties and the principles of the tax process.
b) special part:
The principles of income taxes: IRPEF, IRES, IRAP and VAT.

Recommended Bibliography

TESAURO, Istituzioni di diritto tributario, Parte generale, Utet 2017 e Parte speciale, Utet 2018 or Compendio di diritto tributario, Utet 2018.
or MELIS, Lezioni di diritto tributario, Giappichelli, 2018
The study should be integrated with the e-book: AA.VV. “Il diritto tributario. Slides book” a cura di V. Ficari, Giappichelli, Torino 2018.
It is recommended a constant consultation of an updated tax code.

Teaching Methods

Classroom lessons and analysis of concrete cases with presentation in power point.During the lessons will be also reviewed and discussed cases jurisprudential of the program topics.
Attending students will be involved in the analysis and exposure of case studies; such activities will be considered during the oral examination assessment.

Contacts/More Information

1) Students reception for clarification, after lessons and appointment by email.
2) mentoring service for additional explanations in the classroom.
3) Availability of supplementary teaching material and bibliographical references.

TAX LAW

Course year: 2

Course year: 3

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TAX LAW