TAX LAW

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2015/2016

Type of Course:

Characterising

Optional/Mandatory:

Optional

Degree:

Bachelor's Degree Programme in LEGAL SERVICES

Disciplinary Sector:

Tax Law

Language:

Italian

Credits:

Programme Year:

Professor and Collaborators:

SCANU Giuseppe Giovanni

Hours of classroom activity:

Prerequisites:

Private law and public law exams; It is advisable to have supported the examination of Private law, Public law Business law.

AF code:

40002385

Assessment Methods

Verification of learning:

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

Teaching period

First 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.

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

F. TESAURO, Istituzioni di diritto tributario, 1. parte generale, Milano, UTET, XII Ed. 2016 (exclusing chapter XVI, sez. III, par. da 15 a 19) e F. TESAURO, Istituzioni di diritto tributario, 2. parte speciale, Milano, UTET, X Ed. 2016 (exclusing chapters 7, 8, 9, 10 (dal par. 2 a 8) e 12.
Or:
G. FALSITTA, Corso istituzionale di diritto tributario, Manuale di diritto tributario, VI Ed. Cedam, 2016 (exclusing chapters n. 27, 28, 29, 30, 31 e 32 par. da 2 a 7).
The study should be integrated with the e-book: 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

Classroom lectures

Contacts/More Information

Readniness to offer individual assistance also in spanish language to incoming students.
Readniness to accepts examination of incoming students also in spanish language.

Other courses

Course year: 1

CONSTITUTIONAL LAW
10 credits - Base
GENERAL THEORY OF LAW
9 credits - Base
HISTORY OF MODERN CODIFICATIONS
6 credits - Base
PRIVATE LAW
10 credits - Base
Roman private law
6 credits - Base
ROMAN PUBLIC LAW
6 credits - Base
AGRICULTURAL LAW
6 credits - Caratterizzante
INFORMATICS
6 credits - Caratterizzante
MARITIME AND AIR LAW
6 credits - Caratterizzante

Course year: 2

Comparative public and private law
9 credits
INSTITUTES OF LAW AND CRIMINAL PROCEDURE
9 credits
COMMERCIAL LAW
10 credits - Caratterizzante
COMMERCIAL LAW
10 credits - Caratterizzante
ECONOMICS
9 credits - Caratterizzante
ISTITUZIONI DI DIRITTO PROCESSUALE CIVILE
6 credits - Caratterizzante
LABOUR LAW
9 credits - Caratterizzante
TAX LAW
9 credits - Caratterizzante
TAX LAW
9 credits - Caratterizzante
INTERNATIONAL AND EUROPEAN UNION LAW
9 credits - Affine/Integrativa
INTERNATIONAL AND EUROPEAN UNION LAW
9 credits - Affine/Integrativa
DIRITTO PROCESSUALE DEL LAVORO
6 credits - A scelta dello studente
ENGLISH LANGUAGE
6 credits - Lingua/Prova Finale
FRENCH LANGUAGE
6 credits - Lingua/Prova Finale
GERMAN LANGUAGE
6 credits - Lingua/Prova Finale
SPANISH LANGUAGE
6 credits - Lingua/Prova Finale

Course year: 3

FINAL TEST
10 credits - Lingua/Prova Finale
additional training activities
10 credits - Altro

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TAX LAW