- Docente: Andrea Carinci
- Credits: 9
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 0659)
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
---
1. Income taxes
2. Value added tax
3. Stamp duty
4. Inheritance tax
5. IRAP
6. Local taxes
Readings/Bibliography
Francesco Tesauro, Istituzioni di diritto tributario, Parte generale, UTET, 2011
Francesco Tesauro, Istituzioni di diritto tributario, Parte speciale, UTET, 2008
The use of an updated tax law code is compulsory
Assessment methods
First term course.
Is provided a compulsory oral test.
Office hours
See the website of Andrea Carinci