31825 - Company's and Public Authorities Tax Law

Academic Year 2013/2014

  • Moduli: Andrea Carinci (Modulo 1) Carla De Pietro (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Ravenna
  • Corso: First cycle degree programme (L) in Business and Public Administration Consultant (cod. 0916)

Learning outcomes

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

Course contents

Introduction to tax Law

1. Taxes and constitutional principles.

2. European and international taxation.

3. Assessment and collection of taxes.

4. Fees.

5. Tax tribunals and tax trial

The Italian tax sistem

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

Second term course.

Is provided a compulsory oral test.

Office hours

See the website of Andrea Carinci

See the website of Carla De Pietro