The module intends to provide the students with basic cultural means to understand, identify and critically assess tax issues relating to the work, business, and nonprofit fields.
Attending students: core reading provided by the Professor and additional reading of “Il Sole 24 ore”.
Non attending students: BEGHIN, M., Diritto Tributario, Cedam, 2017, pag. 27-96; 126-163; 207-292; 371-652.
Fourth edition (2018): 29-110; 159-198; 241-348; 431-708 29-110; 159-198; 241-348; 431-708 i.e. chapters II, III, V, VII, VIII, IX, XIII, XIV e XV
Fifth edition (2020): 15-78; 111-146;165-274; 351-634 i.e. chapter II, III, V, VII, VIII, IX, XIII, XIV e XV
Students are required to have a tax code updated to January 31, 2022. We advise TUNDO, F. Codice tributario with the applicable EU and international tax law.
Learning Objectives
Understanding the importance of taxation in every aspect of human life, concerning the following areas:
domestic and cross-border, private, working, business, non-profit and public administration. The module starts with a general analysis moving in to a more specific one, engaging the student in a path comencing with the study of the principles and basic concepts of the matter through the systematic articulations of positive law leading to direct application with guided case law study.
Teaching Methods
Face to face lecturers.
Core reading will be uploaded on Moodle.
Type of Assessment
Final exam will be oral.
Only attending students have the possibility to undertake a non compulsory mid term exam.