00033L - TAXATION LAW

courses
ID:
00033L
Duration (hours):
72
CFU:
9
SSD:
DIRITTO TRIBUTARIO
Located in:
PESCARA
Url:
ECONOMICS AND COMMERCE/ECONOMIA E COMMERCIO Year: 3
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...

Overview

Date/time interval

Secondo Semestre (11/02/2026 - 18/05/2026)

Syllabus

Course Objectives

The course within the degree course is aimed at preparing graduates projected towards the profession of tax consultant and tributarist according to a legal perspective.
This is a subject that allows graduates in Economics and Commerce to acquire knowledge of tax legislation through participation in lectures, seminars, etc.
The subject allows the graduate to acquire the knowledge necessary to frame and solve the fiscal problems in the various areas (banking, financial, public administration, etc.)

Course Prerequisites

Students interested in the assignment of the thesis are strongly advised to attend classes and seminars. A good basic preparation in Business Economics and Business Law is also required.

Teaching Methods

Lectures which will be supported by application seminars also valid for the acquisition of training credits lett. F

Assessment Methods

Verification of students' preparation will take place with an oral exam

Texts

For all without distinction: L. del Federico, Exercises cases and materials for the study of Tax Law, Giappichelli, latest edition (also the online part of this text is of fundamental importance for the purposes of the written test and oral examination.

- A. Carinci - T. Tassani, Tax law manual, Giappichelli, last edition (limited to the parts indicated in the program).

All legislation, jurisprudence and administrative practice can be found on the website of the Ministry of Economy and Finance (www.finanze.it).

Contents

The course aims to provide an in-depth preparation on the general part of the subject and on the taxation of businesses. The first part concerns the constitutional foundations of public finance, the sources and the interpretation of tax law, the topic of active and passive subjects, the tax declaration system, controls and executive assessments, with an outline of the remaining tax procedures and tax payer protection; the second part of the program is dedicated to the tax law of companies and companies and deals with the main direct and indirect taxes.
An application module dedicated to corporate taxation is also offered, consisting of exercises and analysis of cases and materials.

Course Language


Italian

More information

E-mail: caterina.verrigni@unich.it
Student days and hours: every Wednesday afternoon from 2.30 to 4.30 pm at the Department

Degrees

Degrees

ECONOMICS AND COMMERCE 
Bachelor’s Degree
3 years
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