Attending students.
Course material provided by the lecturer and daily reading of 'Il Sole 24 Ore'.
Non-attending students:
BEGHIN, M., Diritto Tributario, Cedam, 2022 edition: pagg. 17 – 72; 95-130; 149 – 232; 321 – 476.
Alternative reading:
G. Falsitta, Corso istituzionale di diritto tributario, CEDAM, 2022 edition
pp. 75-98; 119-164; 185-192; 201-243; 349-384; 415-519.
For all students:
Tax Code updated to at least 31 January 2023. We recommend TUNDO, F., Tax Code, La Tribuna.
Learning Objectives
Understand that taxation affects every aspect of homo economicus, in its domestic and cross-border, private and corporate dimensions.
Students will first be introduced to the basic principles and concepts of tax law and then will move on to the more systematic areas of law and come into direct contact with practical cases.
Prerequisites
Teaching Methods
Frontal teaching lesson and seminar interactive classes with student participating in a dialogue with the lecturer rather than just listening. All materials will be posted on the Moodle platform.
Type of Assessment
The final exam will be oral.
It will consist of several questions on the topics and practical cases covered in class.
The evaluating parameters will be as follows:
- Accuracy of answers.
- Ability of exposition.
- Critical reasoning skills.
- Competence in the use of technical vocabulary.
Active participation in class will also be positively considered.
Course program
36 lectures including 3 seminar lectures.
Sustainable Development Goals 2030
This course contributes to the achievement of the goals of the UN 2030 Agenda for a Sustainable Development, with particular reference to goal nr. 16 – Peace, justice and strong institutions.