TAXATION LAW - ADVANCED COURSE
(objectives)
The course aims to provide students with a thorough preparation on the tax procedure (declarations, controls, assessment, collection and reimbursement) and on the main instruments of protection granted to the taxpayer, in administrative and jurisdictional matters, by the tax system, and in particular: l self-protection, interpellation, assessment with acceptance, tax mediation, the tax process, special proceedings. The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.
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Code
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21201547 |
Language
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ITA |
Type of certificate
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Profit certificate
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Credits
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9
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Scientific Disciplinary Sector Code
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IUS/12
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Contact Hours
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60
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Type of Activity
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Related or supplementary learning activities
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Teacher
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MARINI GIUSEPPE
(syllabus)
THE PASSIVE SUBJECTS ADMINISTRATIVE ACTION THE STATEMENT The INVESTIGATION ASSESSMENT NOTICE The aVOIDANCE COLLECTION REFUNDS TAX CREDITS SANCTIONS THE TAX PROCESS PRINCIPLES AND RULES OF INTERNATIONAL TAX LAW THE TAXATION OF EXTRAORDINARY TRANSACTIONS (THE FISCALITY OF THE MERGER, THE DIVISION, THE ASSIGNMENT OF THE COMPANY AND THE PROVISION OF THE COMPANY)
(reference books)
F. TESAURO, ISTITUZIONI DI DIRITTO TRIBUTARIO, VOL. 1 PARTE GENERALE, UTET, NONA EDIZIONE, 2009 (DAL SETTIMO AL DICIASSETTESIMO CAPITOLO) L.TOSI- R. BAGGIO, LINEAMENTI DI DIRITTO TRIBUTARIO INTERNAZIONALE, CEDAM, 2008 E. DELLA VALLE- V. FICARI- G. MARINI, LA FISCALITÀ DELLE OPERAZIONI STRAORDINARIE, GIAPPICHELLI, 2009
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Dates of beginning and end of teaching activities
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From 01/03/2016 to 20/06/2016 |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Oral exam
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