DIRITTO TRIBUTARIO
(objectives)
The course aims at providing the students with the knowledge of the fundamentals and general principles of tax law. The course is divided into two parts. The general one includes sources and principles of tax law and the fundamentals of the tax obligation and of tax litigation (purpose and object). The special part specifically concerns the tax function and the determination of the taxable wealth. The course has also the purpose of improving legal reasoning, legal writing, speaking and problem solving skills, together with the legal analysis of the tax institutes. Furthermore, the course aims at strengthening the capacity of selecting relevant materials (laws, case law, doctrine).
|