MENITA GIUSY DE FLORA | TAX LAW
MENITA GIUSY DE FLORA TAX LAW
cod. 0212700123
TAX LAW
| 0212700123 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 3 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| IUS/12 | 5 | 30 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| DE FLORA (AFC) | 16/12/2024 - 09:00 | SESSIONE ORDINARIA | |
| DE FLORA (AFC) | 16/12/2024 - 09:00 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| EXAM TAX LAW STARTS FROM THE ACQUISITION OF THE BASIC KNOWLEDGE OF TAX MATTERS AND CONTINUES UNTIL THE STUDENTS HAVE OBTAINED THEORETICAL AND PRACTICAL KNOWLEDGE OF THE SPECIFIC ISSUES RELATED TO TAX LAW. THE EXAM AIMS TO PROVIDE TO STUDENTS SPECIFIC KNOWLEDGE OF TAX PRINCIPLES, FOCUSING ON SOURCES OF LAW, INTERPRETATION AND INTEGRATION, CONSTITUTIONAL AND EUROPEAN PRINCIPLES, TAX STRUCTURE AND TAX DYNAMIC; JUDICIAL PROCEDURES . STUDENTS WILL ABLE TO APPLY THE KNOWLEDGE TO SOLVE ISSUES CONCERNING PRATICAL CASES RELATED TO TAX LAW. |
| Prerequisites | |
|---|---|
| COMMERCIAL LAW (MANDATORY) |
| Contents | |
|---|---|
| COURSE DESCRIPTION: INSTITUTES (2 HOURS); SOURCES OF TAX LAW (2 HOURS); CONSTITUTIONAL PRINCIPLES (2 HOURS); TAX STRUCTURE (8 HOURS); TAX DYNAMIC (8 HOURS); PENALTIES (2 HOURS); THE JUDICIAL TAX PROCEDURES (6 HOURS). |
| Teaching Methods | |
|---|---|
| LECTURES (30 HOURS), SEMINARS, DISCUSSION OF CASE STUDIES WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER THROUGH EMAILS. |
| Verification of learning | |
|---|---|
| THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30. THE EXAM TAX LAW INCLUDES A FINAL ORAL ASSESSMENT ON TOPICS INDICATED BY THE TEACHER. THE FINAL ORAL ASSESSMENT SHALL TAKE PLACE ON THE DATES INDICATED IN THE OFFICIAL EXAMS DIARY AND HAVE AN AVERAGE DURATION OF 20 MINUTES. IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO ANY OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: POOR; PASS; GOOD. THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30. THE FINAL EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME (ATTENDANCE IN NOT COMPULSORY, BUT RECCOMENDED), THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW. THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT. |
| Texts | |
|---|---|
| GENERAL PART: TESAURO, F., ISTITUZIONI DI DIRITTO TRIBUTARIO, I, UTET, TORINO, LAST ED. STUDENTS ARE INVITED TO READ THE MAIN TAX RULES IN FORCE. |
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