00239 - Tax Law (M-Z)

Learning outcomes

Aim of the course is to provide the students the necessary skills to manage the complex tax regulations

Course contents

1. Taxes and constitutional principles.

2. European and international taxation.

3. Assessment and collection of taxes.

4. Fees.

5. Tax tribunals and tax trial

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1. Income taxes

2. Value added tax

3. Stamp duty

4. Inheritance tax

5. IRAP

6. Local taxes

Readings/Bibliography

Falsitta G., Corso Istituzionale di Diritto tributario, Cedam, 2012

Codice ragionato breve per lo studio del diritto tributario (a cura di Andrea Carinci), Libreria Bonomo editrice, 2013

Assessment methods

First term course.

Is provided a compulsory oral test.

Office hours

See the website of Andrea Carinci