TAX LAW

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2015/2016

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in ECONOMICS AND MANAGEMENT

Location:

SASSARI

Disciplinary Sector:

Tax Law

Credits:

Programme Year:

Professor and Collaborators:

SCANU Giuseppe Giovanni

Hours of classroom activity:

Prerequisites:

It is recommended to have passed the examination of Private law, Public law and Commercial law.

AF code:

40000500

Assessment Methods

Verification of learning:

Final oral exam, after passing an obligatory written test (multiple-choice and open-ended questions), valid
throughout the academic year.

Teaching period

First semester

Objectives

The course aims to introduce the knowledge of the main tax law institutes referable to the general principles of
matter, to the institutes of c.d. general part - including those related to the taxation process – 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.

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

FALSITTA, Corso istituzionale di diritto tributario, Manuale di diritto tributario. Cedam, 2014 (ad esclusione dei Capitolin. 8,20,21,22,cap.25,sez.II,27,28,29,30,31e31par.da2a7)
MELIS, Lezioni di diritto tributario, Giappichelli, 2017 (ad esclusione dei Capitoli n. 5, 16, 18, Sez. II).
The study should be integrated with the e-book: AA.VV. “Il diritto tributario. Slides book” a cura di V. Ficari, Giappichelli, Torino 2014.
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

Student reception for clarification, after classes and every Thursday from 3:30 pm to 4:30 pm, or by appointment by mail(scangius@uniss.it).

TAX LAW

Course year: 2

Course year: 3

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TAX LAW