- Docente: Giangiacomo D'Angelo
- Credits: 8
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Course contents
General oulines
1. Taxes: purposes and constitutional principles
2. European and international taxation
3. Tax implementation: investigation, assessment and collection
4. Tax penalties
5. Alternative tax litigation instruments
6. The tax litigation proceeding
Taxes
1. Income taxes: substantial and instrumental outlines;
1.1. The system of income taxation
1.2. Business Income
2. Value Added Tax
3. Local taxes
Readings/Bibliography
Student can be choose one of the following manuals.
Other manuals may be used under agreement with the teacher.
The study should be integrated with the reading of relevant tax statues. Relevant statues, as well as how to get them, will be indicated at the lessons.
FALSITTA G., Corso Istituzionale di Diritto tributario, Cedam, 2014
TESAURO F., Compendio di Diritto Tributario, Utet, 2013
BEGHIN M., Diritto tributario, Cedam, 2015
RUSSO P. - FRANSONI G. - CASTALDI L., Istituzioni di diritto tributario, Giuffrè, 2014
MELIS G., Lezioni di diritto tributario, Giappichelli, 2016
Teaching methods
Frontal lessons.
Seminars related to relevant topics will be organized.
Assessment methods
Interview
Teaching tools
Essays, judgments and presentations related to the topics of the lessons will be posted in the AMS Campus of the UniBO website.
Office hours
See the website of Giangiacomo D'Angelo