ID:
GDF023
Dettaglio:
SSD: Tax Law
Duration: 48
CFU: 8
Located in:
BERGAMO
Url:
LAW - 65GDF/PERCORSO COMUNE Year: 3
Year:
2025
The course aims to give the student specific knowledge of the main taxes of the Italian legal system. Special focus will be on income taxes and Value Added Tax (VAT). As for the former, the fundamental distinction concerns the analytical determination of income, typical of businesses and self-employed workers, and the determination of income for other taxable subjects. As regards VAT, the central aspect, in addition to subjectivity, is the qualification of the operations and deduction of the input VAT. The other taxes, generally defined as minor, will be analyzed taking care to convey their fundamental structure
Tax Law I
Frontal lectures. Supplementary teaching material (judgments, new regulatory provisions, doctrinal contributions, etc.)
Mid-term written examination and oral examination
Income tax for natural persons (notion of income; taxable subjects; taxable amount and tax; income categories). Corporate income tax (taxable subjects; business income, group taxation). The international aspects of income taxation. Value added tax. Introduction on IRAP, stamp duties and inheritance and gift tax
It is recommended the use of normative texts during the preparation