The purpose of the course is to provide students with basic cultural skills to enable them to discern and resolve tax issues arising in professional, business and non-profit environments.
Attending students: The financial daily newspaper “Il Sole 24 Ore” and further material supplied directly by the professor.
Non-attending students: “Diritto Tributario” by BEGHIN, M., Cedam, 2017, pag. 27-96; 126-163; 207-292; 371-652. 2018 edition: (quarta edizione):
29-110; 159-198; 241-348; 431-708 (chapters: II, III, V, VII, VIII, IX, XIII, XIV e XV)
A Tax Code at least as recent as January 31, 2019 is required. “Codice Tributario con le norme comunitarie e internazionali CELT” by TUNDO, F. is recommended.
Learning Objectives
To achieve a complete understanding that taxation pervades every aspect of homo oeconomicus, in both domestic and transactional dimensions, in the private, professional, business, non-profit and public sectors. This course begins with the basic principals and follows through to in-depth concepts engaging the student in an intense and cadenced path of study beginning with the basic principals of the subject matter, continuing through the various articulations of positive law and culminating in the study of specific examples.
Teaching Methods
Direct lecture in the classroom. All support material for the lectures with be available via the Moodle platform; lectures will also be held in an on-line forum.
Type of Assessment
The final exam will be held in the form of an oral interrogation. An optional mid-term exam is provided only for attending students which will cover the first portion of the program.
Course program
The course is comprised of 22 lessons of 2 hours each. The remaining 4 hours will be dedicated to practical exercises relating to the arguments discussed in each lesson.