TAX LAW
cod. 13207

Academic year 2014/15
5° year of course - First semester
Professor
Academic discipline
Diritto tributario (IUS/12)
Field
Economico e pubblicistico
Type of training activity
Characterising
44 hours
of face-to-face activities
6 credits
hub: PARMA
course unit
in - - -

Learning objectives

The knowledge of the most important concepts of the domestic and EU tax law.

Prerequisites

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Course unit content

All the main tax general notions 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.

Full programme

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Bibliography

Gaspare Falsitta, Corso istituzionale di diritto tributario, Cedam, Padova, 2014, cap. 1, 2, 3 (only pag. 39-45), 4, 5 (only pag. 61-69), 6 (only pag. 81-100), 7 (only pag. 119-126), 8, 9, 10, 13, 14, 15, 16 (only pag. 269-282), 17, 18, 19, 20 (only pag. 349-361), 21, 26 (only pag. 575-603), 29, 30, 33.

Teaching methods

All the program will be analysed during the lessons. Some seminars about the Value Added Tax will and other specific topics be organized.

Assessment methods and criteria

The examination will be oral. Four questions will be made about the overall programme.

Other information

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