Study-unit TAX LABOUR LAW

Versione Italiana
Course name Legal services
Study-unit Code A000730
Location PERUGIA
Curriculum Consulente del lavoro
Lecturer Simone Francesco Cociani
Lecturers
  • Simone Francesco Cociani
Hours
  • 18 ore - Simone Francesco Cociani
CFU 9
Course Regulation Coorte 2022
Supplied 2023/24
Supplied other course regulation
Type of study-unit Obbligatorio (Required)
Type of learning activities Attività formativa monodisciplinare
Partition
Language of instruction Italian
Contents General part: The history: the evolution of the Italian legal tax system. 2. The Constitution and the fundamental constitutional principles in tax matters. 3. The sources of tax law. 4. The territory and the imposition. 5. The European Union: taxation between states and market. 6. Time and taxation. 7. The forms of taxation and the concept of tax. 8. The tax and its structure. 9. The dynamics of taxation. 10. The tax administration: functions and structures. 11. The tax administration: activities and actions. The assessment. 12. The enforced recovery and the protection of financial interests. 13. The repressive function of punishment and deterrence. 14. Judicial protection tax.
Special part: with particular reference to dependent and autonomous work: Income tax; Corporate tax; Value added tax; Irap.
Reference texts One of the following recommended texts:
P. RUSSO, G. FRANSONI, L. CASTALDI, Istituzioni di diritto tributario, Giuffré, Milano, last ed.; G. FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, last ed.; M. BEGHIN, Diritto tributario, Cedam, Padova, last ed.;
Italian tax code 2023.
Educational objectives This teaching is the first test that the student faces in taxation scope within the degree program that is proposed as a main target to provide the basic knowledge of the taxation phenomenon, with particular reference to dependent and autonomous work, with through the legal method
Prerequisites In order to be able to understand and to know how to tackle the course, students must have the basic notiotions of the distribution of the charges into the society; thease are notions that the student should have alredy acquired in his/her school curriculum. This precondition is valid both for attending and not attending students.
Teaching methods frontal face-to-face lessons and seminaries.
Other information none
Learning verification modality The exam includes only the final oral test consisting of a discussion-interview on the topics discussed during the course and examined in-depth througth recommended texts.
The test aim at assuring the level of knowledge and understanding, as well as synthesis, achieved by the student. Moreover, this interview will verify that the student is able to communicate, with method, property of language and of exposure, what he has acquired.
Extended program 1. The history: the evolution of the Italian legal tax system. 2. The Constitution and the fundamental constitutional principles in tax matters. 3. The sources of tax law. 4. The territory and the imposition. 5. The European Union: taxation between states and market. 6. Time and taxation. 7. The forms of taxation and the concept of tax. 8. The tax and its structure. 9. The dynamics of taxation. 10. The tax administration: functions and structures. 11. The tax administration: activities and actions. The assessment. 12. The enforced recovery and the protection of financial interests. 13. The repressive function of punishment and deterrence. 14. Judicial protection tax. 15. With particular reference to dependent and autonomous work: Income tax; Corporate tax; Value added tax; Irap.

TAX LABOUR LAW

Code A000730
Location PERUGIA
CFU 3
Lecturer Simone Francesco Cociani
Learning activities Caratterizzante
Area Economico e pubblicistico
Sector IUS/12
Type of study-unit Obbligatorio (Required)

TAX LABOUR LAW

Code A000730
Location PERUGIA
CFU 6
Lecturer Simone Francesco Cociani
Learning activities Caratterizzante
Area Economico e pubblicistico
Sector IUS/12
Type of study-unit Obbligatorio (Required)