Learning outcomes of the course unit
The knowledge of the most important concepts of the domestic and EU tax law.
The political economy examination should be already sustained.
Course contents summary
All the main tax concepts will be analysed (i.e. tax, duty, taxpayer, tax rate, taxable income, tax return). The constitutional priciples as well as the Taxpayer's Statute will be explored. In addition, the tax assessment, the tax collection and the tax trial will be analysed in depth.
Gaspare Falsitta, Corso istituzionale di diritto tributario, Cedam, Padova, 2016, cap. 1, 2, 3 (only pagg. 32-36), 4, 5 (only pagg. 51-58), 6 (only pag. 66-83), 7 (only pagg. 97-102), 8, 9, 10, 13, 14, 15 (only pagg. 173-215), 16 (only pagg. 223-234), 17 (only pagg. 238-243 e 245-248), 18 (only pagg. 249-254), 19, 20 (only pagg. 291-300), 21, 26 (only pagg. 478-504), 29, 30, 33.
All the program will be analysed during the lessons. Some seminars and workshops about the Value Added Tax and other specific topics will be organized.
Assessment methods and criteria
The examination will be oral. Four questions will be made about all the programme. For the attending Students only, it is possible to divide the examination in two parts.