DTAV16 - TAXATION LAW

courses

ID:

DTAV16

Duration (hours):

36

CFU:

SSD:

DIRITTO TRIBUTARIO

Located in:

PESCARA

Url:

Course Details:

MANAGEMENT AND ECONOMICS/PROFESSIONE E CONSULENZA AZIENDALE Year: 2

Year:

2025

Course Catalogue:

https://unich.coursecatalogue.cineca.it/af/2025?co...

Date/time interval

Primo Quadrimestre (30/09/2025 - 16/12/2025)

Course Objectives

The course within the professional path is aimed at preparing graduates projected towards the accounting profession (consultants, auditors) from a legal perspective.
EXPECTED LEARNING RESULTS
The student is expected to:
- acquire knowledge of tax legislation
through participation in lectures, seminars, etc.
- acquire the necessary knowledge to frame and solve the problems related to the company in terms of tax planning (national and international)
- learn how the internal tax system works
KNOWLEDGE AND UNDERSTANDING
At the end of the course the student must:
- have knowledge of the internal tax system
- know the main taxes that characterize the legal system
- distinguish the substantive rule from the procedural rule
- know the European principles that impact on tax matters

Course Prerequisites

Students interested in assigning the thesis are strongly advised to attend lectures and seminars.

Teaching Methods

Lectures which will be accompanied by application seminars valid for the acquisition of training credits

Assessment Methods

The verification of the students' preparation will take place with an oral exam on the topics covered during the course and present in the program.

Texts

L. del Federico, Exercises cases and materials for the study of tax law, Giappichelli, latest edition
- A. Carinci - T. Tassani, Tax law handbook, Giappichelli, latest edition
All legislation, case law and administrative practice can be found on the website of the Ministry of Economy and Finance (www.finanze.it).

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

Course Language

Italian

More information

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