00239 - Tax Law (A-L)

Learning outcomes

Aim of the course is to provide the students the necessary skills to manage the complex tax regulations. The course deals with the fundamental basis of Tax Law: tax procedures; tax trials; subjects etc.

Course contents

1. The different type of taxes. The constitutional principles.

2. European and international taxation.

3. Assessment and collection of taxes.

4. Fees.

5. Tax tribunals and tax trial

Readings/Bibliography

A. Carinci - T. Tassani, Manuale di Diritto tributario, Giappichelli, 2019

A. Carinci- T. Tassani, Codice ragionato breve per lo studio del diritto tributario, Giappichelli, 2019

Teaching methods

 

Assessment methods

First term course.

Is provided a written and an oral test on the topics specified in the “Course contents” section.

To accede to the oral test is compulsory to pass a written test, that takes place the same day of the oral test. The written test is divided in a multiple choice test with 10 questions and in a open answer test. To pass the written test 6 of 10 answer of the multiple choice test must be correct such as the answer to the open test.

For the evaluation of the oral test will be considered:

• knowledge of the institutional aspects
• ability to analyze the jurisprudential and scholars’ trends
• ability to link the different parts of the program
• ability to develop critical arguments
• skills in the exposition

For Erasmus students the exam is only in the form of an oral test.

Teaching tools

Students with disabilities problems, which need specific instruments to attend the exam, may inform the Professor so to be directed to the dedicated Referee for the provision of the appropriate means

Office hours

See the website of Andrea Carinci