ID:
6659
Dettaglio:
SSD: Tax Law
Duration: 54
CFU: 9
Located in:
BERGAMO
Url:
LEGAL SERVICES FOR NATIONAL AND INTERNATIONAL BUSINESS - 19-270-DIN/PERCORSO COMUNE Year: 3
Year:
2026
The course aimes to provide the basic knwoledge of tax law and of the
main taxes in force in order to manage taxation of economic and
professional activities.
It is suggested to study tax law after constitutional and administrative law.
Traditional lecture. During the lessons case law and tax authority
interpretation will be discussed.
A tutoring service is provided as support to teaching.
Oral examination. The examination includes the entire programm of the
course. Evaluation is based on the knowledge of the subjects and on the
correct use of legal language.
The course consists of a general part and of a special one. The general
part includes: sources of law, tax law interpretation, constitutional and EU
principles, taxpayers, tax return, tax investigation, tax assessment, tax
avoidance, tax collection, penalties and tax trial.
The special part includes personal income tax, corporate income tax
(mergers and divisions excluded) and value added tax.
Students are examined in the order of registration