The course aims to provide students with specific training of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes and of penalities. Training is completed by the study of IRES and VAT. Alongside the lectures, there will be invited experts on some specific topics and will be held useful exercises to check the ripeness and the level of growth in learning the material and the use of interpretative tools. Finally, using the e-learning platform of the University, students have access to all didactic materials used during the lessons and exercises, in order to simplify individual training for final evaluation.
|Contrino A., Messina S.M. e altri||Fondamenti di diritto tributario||Wolters Kluwer Italia||2020|
The exam is made up of two parts, a writing one and an oral one.
The writing part is a multiple choice test aimed to evaluate students’ knowledge of the topics dealt with at lesson. This part consists of 20 questions: for each right answer one point is assigned, for each wrong answer 0.25 is subtracted, non-given answers are not worth any point.
The writing test lasts 30 minutes, in order to get the pass mark (18/30) students have to reach a minimum score of 12/20.
The oral examination, intended to test students' abilities in drawing connections between topics discussed during the course and to interpret and apply legal provisions, can be taken only by students that passed grade the writing test (minimun grade is 18/30) in the first place.
The exam will be deemed passed only if in both examinations students received at least 18/30.