FISCAL LAW

Degree course: 
Corso di First cycle degree in ECONOMICS AND MANAGEMENT
Academyc year when starting the degree: 
2015/2016
Year: 
3
Academyc year when helding the course: 
2017/2018
Course type: 
Supplementary compulsory subjects
Credits: 
6
Period: 
Second semester
Standard lectures hours: 
48
Detail of lecture’s hours: 
Lesson (40 hours), Exercise (8 hours)
Requirements: 

Examination requires passing public, private and commercial law examinations.

Final Examination: 
Orale

The exam consists of an oral exam that can only be reached after passing a multiple choice test (the positive result assumes the correct answer to at least 12 questions on 15). During the exam, the tax code can not be consulted.

Assessment: 
Voto Finale

The course aims to provide the student with the knowledge of the fundamental principles of the Italian tax system, with particular regard to its sources and the main taxes that characterize it, as well as an in-depth study of the individual categories of income.

The course, examining the bases of the Italian tax system, with particular regard to its sources and its inspirational principles, deals with the study and deepening of the tax rules on income, with particular attention to the categories of income.

TESAURO F., Compendio di diritto tributario, sesta edizione, MILANO, 2016.
Della Parte generale CAPITOLI primo, secondo, terzo, quarto, quinto, sesto, settimo (da pagg. 1 a p.90). Della parte speciale: capitoli diciassettesimo, diciottesimo, diciannovesimo, ventesimo e ventiseiesimo. (da p. 267 a p. 404 ; da p. 513 a p. 529)
Reference legislation, whose analysis is an integral part of exam preparation, can be consulted on any collection of paper or electronic tax laws, as long as it is up to date.

The course includes the provision of frontal lessons. It is strongly recommended that students attend the lessons. It is necessary to use the Tax Code which will be continuously consulted during classroom lessons.

The student reception is held every week before the beginning of the lesson. It is preferable to contact the teacher in advance in order to arrange an appointment.

Professors

CECCHETTI MATTEO