Study-unit LAW AND TAX PROCESS IN THE DIGITAL ECONOMY
| Course name | Legal services |
|---|---|
| Study-unit Code | A002871 |
| Location | PERUGIA |
| Curriculum | Law and technologies |
| Lecturer | Simone Francesco Cociani |
| Lecturers |
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| Hours |
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| CFU | 9 |
| Course Regulation | Coorte 2022 |
| Supplied | 2023/24 |
| Supplied other course regulation | |
| Type of study-unit | Opzionale (Optional) |
| Type of learning activities | Attività formativa monodisciplinare |
| Partition | |
| Language of instruction | Italian |
| Contents | 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. The tax system (General principles). Taxation of the income of individuals and companies, the value added tax, taxation on capital and on the transfer of assets; Irap. |
| Reference texts | at choice: General Part: G. TINELLI, Istituzioni di diritto tributario, Cedam, Padova, last. ed.; P. BORIA, Diritto tributario, Giappichelli, Torino, last ed.; P. RUSSO, Manuale di diritto tributario, vol. di parte generale, vol. sul processo tributario, Giuffré, Milano, last. ed.; G. MELIS, Manuale di diritto tributario. (parte generale e speciale), Giappichelli, Torino, last ed.; M. BEGHIN, Princìpi, istituti e strumenti per la tassazione della ricchezza, Giappichelli, Torino, ultima edizione (parte generale e speciale); P. RUSSO, G. FRANSONI, L. CASTALDI, Istituzioni di diritto tributario, Giuffrè, Milano, ultima edizione (parte generale e speciale). Special part: G. TINELLI, Istituzioni di diritto tributario, Il sistema dei tributi, Cedam, Padova, last. ed.; P. RUSSO, “Manuale di diritto tributario”, vol. di parte speciale, Giuffré, Milano, 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 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 | General Part: 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. Special Part 15. The tax system (General principles). Taxation of the income of individuals and companies, the value added tax, taxation on capital and on the transfer of assets; Irap. |
| Obiettivi Agenda 2030 per lo sviluppo sostenibile | istruzione di qualità, ridurre le diseguaglianze, pace giustizia e istituzioni forti, |
LAW AND TAX PROCESS IN THE DIGITAL ECONOMY
| Code | A002871 |
|---|---|
| Location | PERUGIA |
| CFU | 6 |
| Lecturer | Simone Francesco Cociani |
| Learning activities | Caratterizzante |
| Area | Economico e pubblicistico |
| Sector | IUS/12 |
| Type of study-unit | Opzionale (Optional) |
LAW AND TAX PROCESS IN THE DIGITAL ECONOMY
| Code | A002871 |
|---|---|
| Location | PERUGIA |
| CFU | 3 |
| Lecturer | Simone Francesco Cociani |
| Learning activities | Caratterizzante |
| Area | Economico e pubblicistico |
| Sector | IUS/12 |
| Type of study-unit | Opzionale (Optional) |