The educational objective pursued by the course is to provide students - in addition to the basic knowledge of the Italian tax system - with a "dynamic" method of studying the subject, which can be useful for autonomously dealing with tax issues in their future professional lives.
Course Prerequisites
For better learning of the subject, a good kwowledge of the institutes of Constitutional Law, Private Law and Commercial Law is required.
Teaching Methods
The teaching consists mainly of lectures given by the teachers, but with the integration of more participatory seminars for the study of case law.
Assessment Methods
Oral examination. Students must demonstrate not only a good basic knowledge of the tax legislation but also the ability to make the appropriate logical connections between the various topics and correct use of legal language.
Texts
- F. TESAURO, Compendio di diritto tributario, Torino, Utet, last ed. (only the parts corresponding to the course program); - an updated tax code for students, for example: M. Logozzo, Codice tributario 2023, Pisa, Pacini Giuridica; oppure S. Gallo (a cura di), Codice tributario 2023 (Editio minor), Napoli, Edizioni Simone.
Contents
General part: Sources of tax law; Constitutional and EU principles; Environmental taxation; Tax liability; Tax proceedings; Tax return; Tax audit; Notice of assessment; Tax avoidance; Tax collection; Tax credits and refund; Administrative penalties; Tax litigation. Special part: the course will primarily address the Italian personal income tax (Irpef); conversely, only the key features of the Italian corporate income tax (Ires) will be essentially focused; Regional and local taxation will be summarily considered.
Course Language
Italian
More information
Further information will be available on the Kiro’s page of the course.
