Academic year2016/17
CourseLAW
Code234NN
Credits6
PeriodSemester 2
LanguageItalian
| Modules | Area | Type | Hours | Teacher(s) |
| DIRITTO TRIBUTARIO | IUS/12 | LEZIONI | 48 | |
Programma non disponibile nella lingua selezionata
Knowledge
The course aims to provide knowledge not rigid but complete enough of the main
issues relating to tax matters. For this purpose, consider the essential
knowledge of the fundamental aspects of the discipline: general principles, institutional and systemic problems tax law, the monographic approach.
Assessment criteria of knowledge
Methods:
Further information:
The oral examination will be conducted to assess both the theoretical background of the students as well as their reasoning capabilities of individual cases.
Teaching methods
Delivery: face to face
Learning activities:
- attending lectures
- participation in seminar
- individual study
- Practical
Attendance: Not mandatory
Teaching methods:
- Lectures
- Seminar
- Task-based learning/problem-based learning/inquiry-based learning
Syllabus
The tax law and the tax
the sources
Interpretation and integration
The constitutional principles
Work with EU principles
The tax obligation
The taxable
Administrative action
the declaration
The investigation
The notice of assessment
The various types of assessment
the collection
All refunds and tax credits
The administrative sanctions
The criminal penalties
The circumvention
Bibliography
FRANCESCO TESAURO, Introduction to Taxation Law, General Part, UTET Legal, latest edition
alternatively
GASPARE Falsitta, Handbook of tax law. General part, Cedam, latest edition
Tax Code updated
Updated: 14/11/2016 17:27
