ID:
GDF015
Dettaglio:
SSD: Tax Law
Duration: 54
CFU: 9
Located in:
BERGAMO
Url:
LAW - 65GDF/PERCORSO COMUNE Year: 3
Year:
2025
The course provides the basic knowledge of the general part of tax law.
According to the Law degree study plan.
Lectures.
Written mid-term test and final oral examination.
The notion of tax. Sources of tax law. Tax law interpretation. Constitutional principles. Tax liablity. Tax return. Tax Audits and assessment. Tax avoidance. Tax collection. Sanctions and penalties.
Tax disputes and tax process.
It is strongly recommended the use of updated tax regulation texts updated to 2025 and, in particular, to the legislative decrees of the Tax reform.