82300 - Advanced Tax Law (Corporate Tax Law)

Learning outcomes

The Course examines the different taxes which can be applied to an enterprise, regarding the form used to exercise the businness. That is to say that the Course will deal with the income taxes, the VAT, the stump duties etc.

The Course is the natural prosecution of the institutional (and compulsory) Course of Tax Law, and provides the knowledge of the main taxes which are only touched on in the Tax Law Course.

The attendance of the Course is a preferential criterion to obtain the thesis in Tax Law

Course contents

- Ires ed Irpef

- Imposta sul valore aggiunto

- Imposta di registro

- ImpostaIpotecaria e catastale

- Imposta di Bollo

- Irap

Readings/Bibliography

The bibliography will be provided during the Course. In any case the adoption of a tax code is compulsory.

Assessment methods

Second term course.

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

For the evaluation of the oral test will be considered:

• 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

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