ITA | ENG
B006994 - TAX LAW II
Main information
Teaching Language
Course Content
Suggested readings
Learning Objectives
Prerequisites
Teaching Methods
Type of Assessment
Academic Year 2014-15
Course year
First year - First Semester
Belonging Department
Economics and Management (DISEI)
Course Type
Single education field course
Scientific Area
IUS/12 - TAX LAW
Credits
9
Teaching Hours
72
Teaching Term
15/09/2014 ⇒ 05/12/2014
Attendance required
No
Type of Evaluation
Final Grade
Course Content
show
Lectureship
Teaching Language
Tax Law II is conducted in Italian
Course Content
General principles of the Italian tax system. European Union tax law. UE institutions. Corporate income tax (IRES), Individual income tax (IRPEF), Value added tax (IVA). Tax litigation and tax trial.
Merger and acquisitions tax rules. Rules of international tax law applicable to Italian taxpayers and companies.
Merger and acquisitions tax rules. Rules of international tax law applicable to Italian taxpayers and companies.
Suggested readings (Search our library's catalogue)
Required text:
P. Russo, Istituzioni di diritto tributario, Giuffrè, Milano, ult. ed..
NB: Course packet available for tax litigation
P. Russo, Istituzioni di diritto tributario, Giuffrè, Milano, ult. ed..
NB: Course packet available for tax litigation
Learning Objectives
The course aims to provide an understanding of the Italian tax system, European Union tax law, UE institutions, corporate income tax (IRES), individual income tax (IRPEF), Value added tax (IVA), tax litigation and tax trial, mergers & acquisitions tax rules, rules of international tax law applicable to Italian taxpayers and companies.
Students must achieve an understanding on the articulation of the the tax authorities, on the ability to defend the taxpayers against the documents issued by the tax authorities as well as the proper application of tax laws. The course should provide the student with the ability to transfer the knowledge gained and be capable of providing solutions to the problems of tax companies and individuals.
At the end of the course students should have improved their mastery of taxation related concepts; have made relevant connections between theory and real examples, through references to readings and case studies; find an increased interest on law and business related materials.
Students must achieve an understanding on the articulation of the the tax authorities, on the ability to defend the taxpayers against the documents issued by the tax authorities as well as the proper application of tax laws. The course should provide the student with the ability to transfer the knowledge gained and be capable of providing solutions to the problems of tax companies and individuals.
At the end of the course students should have improved their mastery of taxation related concepts; have made relevant connections between theory and real examples, through references to readings and case studies; find an increased interest on law and business related materials.
Prerequisites
Strongly recommended: Tax Law.
Recommended: Administrative law, Civil law, Trial law, EU law.
Recommended: Administrative law, Civil law, Trial law, EU law.
Teaching Methods
Contact hours: 96
Type of Assessment
Oral exam