The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies. In the special part, the course, carried out with monographic method, is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing critically the different tax laws in the current tax system.
teacher profile teaching materials
TINELLI G., Istituzioni di diritto tributario, VIII ed., Cedam, Padova, latest edition.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, latest edition (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice tributario, a cura di M. Logozzo, Pacini Giuridica, Pisa, latest edition.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, latesrt edition.
Fruizione: 20101035 DIRITTO TRIBUTARIO in GIURISPRUDENZA LMG/01 R A - Z GIRELLI GIOVANNI
Programme
The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies. In the special part, the course, carried out with monographic method, is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing critically the different tax laws in the current tax system.Prerequisiti
Public Law (for L/14)Core Documentation
For the general part:TINELLI G., Istituzioni di diritto tributario, VIII ed., Cedam, Padova, latest edition.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, latest edition (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice tributario, a cura di M. Logozzo, Pacini Giuridica, Pisa, latest edition.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, latesrt edition.
Attendance
ATTENDANCE: Lectures and seminarsType of evaluation
Oral exam. In particular, a first part of the exam will be carried out with the collaborators of the chair who will evaluate the student both on the general part of the program and on the special part of the same, normally asking four questions (two on the general part and two on the special part ). The second part of the exam will then be carried out directly with the Professor who will assign the student a final mark from a minimum of 18 to a maximum of 30 cum laude considering, in order to pass the exam, in addition to the substantial skills of the program, also the mastery of the topics, the ownership of language, the ability to offer examples as well as the ability to solve any practical questions.