Unit TAX LABOUR LAW
- Course
- Legal services
- Study-unit Code
- A000730
- Location
- PERUGIA
- Curriculum
- Consulente del lavoro
- Teacher
- Simone Francesco Cociani
- Teachers
-
- Simone Francesco Cociani
- Hours
- 22 ore - Simone Francesco Cociani
- CFU
- 9
- Course Regulation
- Coorte 2021
- Offered
- 2022/23
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- 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, ultima edizione; G. FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, ultima edizione; M. BEGHIN, Diritto tributario, Cedam, Padova, ultima edizione;
Codice tributario contenente le leggi tributarie fondamentali 2022, a cura di qualsiasi autore. - 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 |
| Teacher | Simone Francesco Cociani |
| Learning activities | Caratterizzante |
| Area | Economico e pubblicistico |
| Academic discipline | IUS/12 |
| Type of study-unit | Obbligatorio (Required) |
TAX LABOUR LAW
| Code | A000730 |
|---|---|
| Location | PERUGIA |
| CFU | 6 |
| Teacher | Simone Francesco Cociani |
| Learning activities | Caratterizzante |
| Area | Economico e pubblicistico |
| Academic discipline | IUS/12 |
| Type of study-unit | Obbligatorio (Required) |