The exam consists of an oral exam, which can be accessed only after passing a multiple choice test students must answer in a positive way at least 12 questions put of Both the written test and the oral test are based on the contents analysed during the course. During the axamination students can not consult the tax code. The written test lasts 30 minutes and is corrected immediately by the Commission.
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Students will be given an introduction to the basics of italian tax system. Furthermore, main taxes will be examined. Taxes and public revenues. Components of taxes. Sources of tax law and constitutional statutory limits. Ability-to-pay and progressivity principles. Taxation at source, tax returns and payments. The interpretation of tax law. Tax audits.
Tax evasion, tax avoidance and law enforcement tools. Tax assessments and methods for challenging underreporting. Tax assessments agreements. Tax collection and tax refunds. Legal enforcement and guarantees of tax claims. Administrative and criminal penalties. The jurisdictional remedies. Registration Tax, Inheritance and Gift Tax.
Stevanato, Fondamenti di diritto tributario, Mondadori-Le Monnier, Tesauro, Istituzioni di diritto tributario, Vol. Parte speciale, Utet, XI ed. Back to list of courses.
Piazzale Europa, 1 - - Trieste, Italia - Tel. IVA - C. Biblioteche Servizi online Webmail. Corsi di Studio Units. Toggle navigation. Italiano English. Academic Year Department student office. Student administration office. Online Guide. Course statistics - enrollment and graduations data.
Varesano Mattia Stevanato Dario. Type of Learning Activity. Study Path. Teaching language. Learning objectives. Main issues of private, commercial and public law are preparatory to taxation. Teaching format. End-of-course test. Oral examination at the end of the classes. Other information. Acknowledgment of the main procedural and substantive tax laws is required.
ISBN 13: 9788859804970
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Istituzioni Diritto Tributario Vol Parte by Francesco Tesauro
Istituzioni di diritto tributario