Teaching - Università Roma Tre

TAXATION LAW (objectives)

Code

21201524

Language

ITA

Type of certificate

Profit certificate

Credits

9

Scientific Disciplinary Sector Code

IUS/12

Contact Hours

60

Type of Activity

Elective activities

Derived from	21201524 TAXATION LAW in Economics and business administration L-18 N0 MARINI GIUSEPPE (syllabus) GENERAL The notion of tax and the classification of taxes The tax law The sources of tax law The integrity of the norm in time and space The interpretation of the tax law The constitutional principles Abuse of tax law and tax avoidance The tax report and its subjects Instrumental obligations The investigation The assessment Collection The refund Sanctions Jurisdictional protection SPECIAL The star system in Italy The income tax The IRES The IRAP The registration tax Inheritance and gift tax The IMU (reference books) AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag 3 a pag. 192; da pag. 217 a 230; da pag. 243 a 249; da pag. 265 a 336 (in particolare capitoli 1, 2, 3, 4 sezione I, capitolo 4 sezione II da Sintesi introduttiva fino al paragrafo 4 incluso, paragrafo 7, paragrafo 10, capitolo 5).
Dates of beginning and end of teaching activities	From to
Delivery mode	Traditional
Attendance	not mandatory
Evaluation methods	Oral exam