- Docente: Andrea Carinci
- Credits: 9
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Ravenna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 0660)
Learning outcomes
Aim of the course is to provide the students the necessary skills to manage the complex tax regulations.
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
The bibliography will be given at the beginning of the course
Assessment methods
First term course.
Is provided an oral test.
To accede to the oral test, is compulsory to pass a written test, divided in a multiple choice test and in a open answer test
Office hours
See the website of Andrea Carinci