00239 - Tax Law

Learning outcomes

The objective of the course is to provide the basis of the fundamental institutions, for studying the various issues concerning direct and indirect taxation of individuals and legal persons, with particular emphasis on companies. At the end of the course the student will be able to: know and apply the general principles of taxation; know and interpret the tax rules that affect the preparation of the financial statements; know the rules governing the relationship between the Tax authority and the taxpayer.

Course contents

First part:

1.Institutions;

2. The sources of tax law;

3. Principles;

4. The tax liability;

5. Taxable persons, substitute and taxpayer;

6. Income taxes: the system.

7. IRPEF: general aspects;

8. IRPEF: taxable subjects;

9. IRPEF: taxable income and tax;

10. IRPEF: Individual categories of incomes;

11. IVA.

Readings/Bibliography

- Tesauro F., Istituzioni di Diritto Tributario, Utet, vol. I e vol. II, ult. ed. or:

- Tesauro F., Compendio di Diritto Tributario, Utet, ult. ed

It is recommended to use an updated Fiscal code.

Assessment methods

The lessons will be held in the II semester.

Exam is conducted in oral form.

Office hours

See the website of Maria Dionisia Corrado