The course is composed by two modules.

The first (general part) aims to provide students with the basic concepts of tax law, through the examof common issues of the different forms of impositions.

The second (specific part) is aimed to make students achieve the knowledge of the structure and discipline of the main taxes in force in the legal system.

Understanding of different levels of fiscal sovereignty;

Understanding of the relationship between differents legal sources;

Capacity to analize the phases of tax assessment;

Ability to guide the taxpayer choices with respect to the weight of the tax;

Ability to define the fiscal prospective in relation to the choice of negotiating autonomy whitin the enterprise;

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Integrative seminars on topics of a great interest and relevance, with the participation of experts and the direct involvement of students.

Teaching

1. Public revenues and taxes, local and regional finance.

2. Constitutional principles and sources of law, european and International. The law’s interpretation. Taxpayers statute.

3. Active subjects, the fiscal administration and the tax collector office.

4. Passive subject. Tax recovery, solidarity. Line of the fiscal relationship. 

5. Taxpayer’s obligations. Tax declaration and payment.

6. Tax assessment, acts and self-defence.

7. Tax settlement

8. Tax collection and refund.

9 Tax avoidance.

10. Unlawful activity and penalities.

11.Tax controversy and disputes.

1. Income taxes - IRPEF – IRES. The declaration.

2. Value Added Tax and registration tax.

3. Regional and local taxes.

4. Excise Tax and customs duties.

5. European tax system.

Attendance

Front lessons and educational support e-learning

Course books

Per la preparazione si consigliano, in alternativa fra loro, i seguenti manuali:

G. Melis, Lezioni di Diritto Tributario, Giappichelli (ultima edizione)

S. Muleo, Lezioni di Diritto Tributario, Giappichelli (ultima edizione)

G. Falsitta, Corso Istituzionale di Diritto Tributario, Cedam (ultima edizione pubblicata).
 

For the exam  is essential the help of a collection of legislation (the “Tax code”) 

Assessment

ORAL EXAM

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in englishor in spanish with an alternative bibliography