TAX LAW II
DIRITTO TRIBUTARIO II
| A.Y. | Credits |
|---|---|
| 2024/2025 | 8 |
| Lecturer | Office hours for students | |
|---|---|---|
| Francesca Stradini | After lessons by mail |
Assigned to the Degree Course
| Date | Time | Classroom / Location |
|---|
| Date | Time | Classroom / Location |
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Learning Objectives
The course is composed by two modules.
The first aims to provide students with the basic concepts of tax law, through the examof common issues of the different forms of impositions.
The second is aimed to make students achieve the knowledge of the structure and discipline of the main taxes in force in the legal system.
Program
General part
1. Public revenues and the financial activity of the State; local finance and regional finance.
2. Constitutional principles. The sources. Community and international sources. The interpretation. The taxpayer's statute.
3. Active subjects. The agencies. The collection concessionaires.
4. Passive subjectivity. The revenge. Solidarity. The succession of the tax relationship.
5. The obligations of taxable subjects. The declaration and payment of the tax.
6. The assessment; the investigation; the acts. Self-defense.
7. Liquidation.
8. Collection and reimbursement.
9. Tax avoidance.
10. Tax offenses and sanctions.
11. Tax disputes and the tax process.
12. Income taxes - IRPEF - IRES - Accounting records. The declaration.
13. Value added tax and registration tax.
14. Regional, provincial and municipal taxes.
15. Excise and customs duties.
16. EU taxation
Learning Achievements (Dublin Descriptors)
At the end of the course the students have acquired
- understanding of national level omprensione dei livelli nazionali di ripartizione della capacità impositiva;
- comprensione dei rapporti tra le fonti giuridof allocation of Contributive capacity
- ability to analyze tax relations ;
- ability to orient tax choiches ;
- ability to outline tax prospects in the enterprise
Teaching Material
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
Supporting Activities
Supplementary seminars on current and relevant tax topics .
Laboratorio di Diritto Vivente
Didactic material provided is on piattaforma Moodle › blended.uniurb.it
Teaching, Attendance, Course Books and Assessment
- Teaching
Frontal lessons and teaching e-learning support
- Course books
The following manual is recommended :
- A. Carinci, T. Tassani, Mnuale di diritto tributario, Giappichelli (ultima edizione)
It is indispensable to study with the help of a collection of legislation (c.d. "codice tributario") .
Additional Information for Non-Attending Students
- Course books
The following manuals is recommended :
- A. Carinci, T. Tassani, Mnuale di diritto tributario, Giappichelli (ultima edizione)
It is indispensable to study with the help of a collection of legislation (c.d. "codice tributario") .
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