00239 - Tax Law (M-Z)

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

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