ID:
65012
Dettaglio:
SSD: Tax Law
Duration: 54
CFU: 9
Located in:
BERGAMO
Url:
LAW - 65/PERCORSO COMUNE Year: 3
Year:
2025
The course provides the general knowledge of tax law and the main domestic taxes. In particular, the course aims at teaching the difference between a tax and a non-tax fees; at determining the different steps of the application of the tax and at using the instruments provided by the tax litigation regulation. Particular attention will be devoted to the knowledge of the income and consumption taxation.
Strongly recommended Commercial (Company) Law and Administrative Law.
Lectures with wide involvement of the students.
The evaluation is through an oral examination. The main elements considered for the final mark are: a) proper use of the legal language; b) relevance of the answer; c) synthesis.
The general principles of tax law: The concept of tax and the classification of taxes. Sources of tax law. Ability to pay taxes and progressivity. Interpretation of tax statutes, tax evasion and tax avoidance. Taxable subjects. Audits, assessment and collection. Sanctions. Tax litigation. The Italian tax system: IRPEF, IRES, VAT, register and local taxes.
It is strongly recommended the use of updated tax regulation texts updated to 2024 and, in particular, to the legislative decrees of the Tax reform.