| Integration CFUs – 'Tax Law'
(objectives)
The supplementary 2 credits module of the tax law course aims to provide a professional preparation for the student. In fact, the regulation of IRES – Corporation Income Tax – is analyzed. This tax regulation rules the taxation on the income of corporations as well as commercial and non-commercial entities. Therefore, it has primary importance in the national tax scenario in particular for the tax regulation applicable to the business world.
The aim of the supplementary module is, indeed, to provide the tools so that students can both reach full knowledge of the taxation criteria that govern entrepreneurial activity, and acquire the capacity for critical analysis of the principles that govern this subject.
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Code
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20101415 |
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Language
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ITA |
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Type of certificate
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Competence
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Credits
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2
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Scientific Disciplinary Sector Code
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IUS/12
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Contact Hours
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16
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Type of Activity
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Core compulsory activities
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Group: AL
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Teacher
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TINELLI GIUSEPPE
(syllabus)
With reference to the Degree Course of Science of Legal Services (three years – L14) an additional unit is provided. This additional unit concerns: the corporate income tax and its tax payers, corporate income tax calculation. In fact, if the student of the Degree Course of Science of Legal Services (three years – L14) needs two additional credits in order to complete the nine CFU required for the economic/public subject, the student may add to the program of Tax Law the above mentioned additional unit. Such unit is not necessary if the student has already got, in the aforesaid subject (Economics, Tax Law, Business Administration, Public Finance), at least nine credits, that is if the student has passed the exam of Economics or if he/she took more than one exam in the teachings of the above area. In order to get the Bachelor Degree (three years) in Science of Legal Services (L14), the exam of Economics is not a prerequisite for Business Administration, Tax Law and Public Finance.
(reference books)
For the additional unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II), pag. 75-210.
Tax Code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci, Giappichelli, Torino, 2022;
otherwise
• Codice tributario 2016, a cura di M. Logozzo, Pacini Giuridica, Pisa, 2022.
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Dates of beginning and end of teaching activities
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From 28/02/2023 to 30/05/2023 |
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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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Group: MZ
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Teacher
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GIRELLI GIOVANNI
(syllabus)
With reference to the Degree Course of Science of Legal Services (three years – L14) an additional unit is provided. This additional unit concerns: the corporate income tax and its tax payers, corporate income tax calculation. In fact, if the student of the Degree Course of Science of Legal Services (three years – L14) needs two additional credits in order to complete the nine CFU required for the economic/public subject, the student may add to the program of Tax Law the above mentioned additional unit. Such unit is not necessary if the student has already got, in the aforesaid subject (Economics, Tax Law, Business Administration, Public Finance), at least nine credits, that is if the student has passed the exam of Economics or if he/she took more than one exam in the teachings of the above area. In order to get the Bachelor Degree (three years) in Science of Legal Services (L14), the exam of Economics is not a prerequisite for Business Administration, Tax Law and Public Finance.
(reference books)
For the additional unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II).
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario 2022, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
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Dates of beginning and end of teaching activities
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From 28/02/2023 to 30/05/2023 |
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Delivery mode
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At a distance
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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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Università Roma Tre