TAX LAW

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2014/2015

Type of Course:

Elective Course

Optional/Mandatory:

Optional

Degree:

Bachelor's Degree Programme in TOURISM ECONOMICS AND TOURISM MANAGEMENT

Disciplinary Sector:

Tax Law

Credits:

Programme Year:

Professor and Collaborators:

SCANU Giuseppe Giovanni

Hours of classroom activity:

Prerequisites:

Private law and public law exams; it is also advisable to have supported the examination of commercial law.

AF code:

40000500

Assessment Methods

Verification of learning:

Final oral exam.

Teaching period

Second semester

Objectives

The course aims to introduce the knowledge of tax law through the identification of the general principles of the Constitution, the Statute of the Taxpayer, as well as the discipline and the assessment of taxes, with particular reference to direct taxes IRPEF and IRES ("excluded operations of fusion, splitting, transformation and transfer of company "), VAT and IRAP.
Particular attention is devoted to the tourism taxation.

Contents

a) general part:
Constitutional principles, effectiveness, application, interpretation of tax rule, the birth and implementation the tax obligation; the principles of the tax assessment, tax collection, tax refund and administrative tax penalties.
b) special part:
The principles of direct taxes: IRPEF, IRES, IRAP and VAT.

Recommended Bibliography

TESAURO, Istituzioni di diritto tributario. Parte generale,Torino, Utet, ultima edizione (except, cap. 11, cap.15, cap.16
TESAURO, Istituzioni di diritto tributario. Parte speciale,Torino, Utet, ultima edizione (except,cap.4 sez.III, cap.5, cap.6, cap.7, cap.9, cap.10, cap.11, cap.12 §§ 3-8, cap.13, cap.14).

For more information:
V. FICARI-G. SCANU, Tourism taxation. Sostenibilità ambientale e turismo fra fiscalità locale e competitività, Giappichelli, 2013.
The study should be integrated for non-attending (and is recommended for those attending) with AA.VV. “Il diritto tributario. Slides book” a cura di V. Ficari, Giappichelli, Torino 2011.
It is recommended a constant consultation of an updated tax code.

Teaching Methods

classrooms lectures During the lessons will be also reviewed and discussed cases jurisprudential.

Contacts/More Information

Readiness to offer individual assistance also in a foreign language (please specify) to incoming students: YES English and spanish
Availability of supporting material and bibliographic references also in a foreign language (please specify): YES F. ADAME, Federalismo fiscal y sistema de Financiación de las Comunidades Autónomas: la experiencia realizada española, in Rivista trimestrale di diritto tributario, 2012, 823
N. GOOROOCHURN - T. SINCLAIR, Economics of tourism taxation: evidence from Mauritius, in Annals of Tourism Research, 2005, Vol 32, 478-498.
Readiness to accept examination of incoming students also in a foreign language (please specify): YES Spanish

Other courses

Course year: 1

ENGLISH FOR TOURISM
6 credits
BUSINESS ADMINISTRATION
12 credits - Base
GENERAL MATHEMATICS
12 credits - Base
PRINCIPLES OF ECONOMICS
12 credits - Base
PRIVATE LAW
9 credits - Base
STATISTICS
9 credits - Caratterizzante
QUANTITATIVE METHODS FOR BUSINESS MANAGEMENT
6 credits - A scelta dello studente

Course year: 2

BUSINESS MANAGEMENT AND TOURISM MARKETING
9 credits - Caratterizzante
COMMERCIAL LAW
9 credits - Caratterizzante
FINANCIAL ACCOUNTING
9 credits - Caratterizzante
FINANCIAL MATHEMATICS
6 credits - Caratterizzante
RESOURCE AND ENVIRONMENTAL MANAGEMENT SYSTEMS
6 credits - Caratterizzante
TOURISM ECONOMICS
9 credits - Caratterizzante
INFORMATION SYSTEMS FOR TOURISM
12 credits - Affine/Integrativa

Course year: 3

CORPORATE FINANCE
6 credits - Caratterizzante
HUMAN RESOURCES
6 credits - Caratterizzante
MANAGEMENT CONTROL
6 credits - Caratterizzante
TOURISM LAW
6 credits - Caratterizzante
TOURISM STATISTICS
6 credits - Caratterizzante
TRANSPORT AND ENVIRONMENTAL ECONOMICS
9 credits - Caratterizzante
ECONOMIC AND TOURISM GEOGRAPHY
6 credits - Affine/Integrativa
DESTINATION MANAGEMENT
6 credits - A scelta dello studente
DESTINATION MANAGEMENT
6 credits - A scelta dello studente
ECONOMIC POLICY
6 credits - A scelta dello studente
ECONOMIC POLICY
6 credits - A scelta dello studente
ENGLISH FOR ECONOMICS
6 credits - A scelta dello studente
ENGLISH FOR ECONOMICS
6 credits - A scelta dello studente
GERMAN LANGUAGE
6 credits - A scelta dello studente
GERMAN LANGUAGE
6 credits - A scelta dello studente
MARITIME AND AIR LAW
6 credits - A scelta dello studente
MARITIME AND AIR LAW
6 credits - A scelta dello studente
TAX LAW
6 credits - A scelta dello studente
TAX LAW
6 credits - A scelta dello studente
TOURISM AND SARDINIA'S LANDSCAPE
6 credits - A scelta dello studente
TOURISM POLICY
6 credits - A scelta dello studente
TOURISM POLICY
6 credits - A scelta dello studente
FINAL TEST
3 credits - Lingua/Prova Finale

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TAX LAW