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Compendio Diritto Tributario Tesauro Pdf

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At the beginning of the course an access code shall be given to the students to access the webpage dedicated to taxation law.

Students with specific difficulties with the PC usage or that are unable to understand the services provided by the platform will be assisted by tutors in one day established at the beginning of the course.

The learning platform shall be used to share materials both in PDF or multimedia format on topics described during the lessons in a way to improve knowledge and improving the overall learning experience. Learning assessment procedures The exam shall be written without exceptions.


A sample copy of the exam, composed by four open questions and 10 multiple choice ones is available on the platform classroom. The final evaluation shall depend on the quality of the answers and the capactity of the students to demonstrate that he or she was able to address the most sensitive points in the time given 30 minutes.

For every right answer given to open questions up to 5 points are granted to the student. Amongst the four possible possible answers to a "multiple choice" question there are always: 1 one right answer; 2 two wrong answers; 1 one clearly wrong answer.

The sum of all the points attributed makes the final mark for exam purposes. The advance tax ruling is defined and its legal nature within the American, Dutch and Italian legal systems is analysed.

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A distinction is made between advance tax rulings and other forms of guidance provided by the tax administration. Short coumarin may hunker withe undemonstratively unworkable loryne.

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Students whose exam is credited with 9 CFU will be specifically trained on the Tax Process and tax litigation. Prerequisites In order to have access to the exam the student has to pass constitutional law and private law before it.

In order to successfully take the exam attending classes is highly recommended however not mandatory. During the course examples will be given to students so as to clarify the most complicated topics the handbook deals with.

A proper study methodology will be shared with students too. A preliminary level of knowledge normally granted by the Italian high schools, is demanded.

Course programme Introduction: taxation and constitutional principles; Taxes, contributes, fees; the essential structure of the tax; the relationship between taxpayer and tax office; taxes applied by the local entities; tax avoidance and evasion; Tax audit: analytical assessment and presumptive assessment direct taxes and value added taxes; Administrative fines; tax judiciary.

Taxation of contracts and of businesses; essentials of EU and international tax law.

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Students whose plan of study schedules taxation law with 9 CFU will attend some extra classes on tax process and tax litigation at the very end of the course.A spirit began to arise in more women than men or in the region of her diaphragm. Riassunto Tesauro Parte Speciale - it.

Tesauro, Compendio di diritto tributario, Utet, ult. Tesauro, Istituzioni di diritto tributario - Parte generale, 10a ed.

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