Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


TAX LAW I mutuato
DIRITTO TRIBUTARIO I

A.Y. Credits
2023/2024 8
Lecturer Email Office hours for students
Piera Santin Tuesday 2.30 pm
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Economics and Management (LM-77)
Curriculum: AMMINISTRAZIONE D'IMPRESA E PROFESSIONE
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

The main training objective is the knowledge of the national taxation system also in its European and international context.

In particular, the course aims to raise awareness of the reasons, including constitutional ones, for the tax levy, the ways in which it takes place and its transnational relevance.

Program

The programme is divided into three macro-sections:

1. Introduction to tax law and general elements

2. The Italian tax system

3. Application of taxes
 

Learning Achievements (Dublin Descriptors)

Knowledge and Understanding

At the end of the course, the graduate should have acquired the following attitudes in terms of knowledge and understanding:

  • Knowledge of rules, national and EU tax systems and of markets function;
  • Knowledge of procedures of judicial and out-of-court settlement of tax disputes;

These attitudes are acquired through training and teaching activities.

The final test will assess the mastery of knowledge and skills.

Ability to apply knowledge and understanding

At the end of the course, the graduate should have acquired the following attitudes in terms of ability to apply knowledge and understanding:

  • Ability to apply the knowledge acquired to modern dynamics of tax law, also related to EU and international framework;

These attitudes are acquired through the development of a processing capacity of texts and legal documents in judicial and out-of-court contexts sometimes enhancing an interdisciplinary approach.

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching, Attendance, Course Books and Assessment

Teaching

Lectures 

Attendance

Not required

Course books

A text (preferably) to be chosen from

  • AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exclusion of:
    • capitolo IV, sezione II, pagine da 201 a 230;
    • capitolo V, pagine da 273 a 286;
    • capitolo IX;
    • capiitolo X;
  • Beghin - Tundo, II edizione, 2022, Giappichelli, with the exclusion of:
    • capitolo VII, da pag. 166 alla fine del capitolo;
    • capitolo XII;
    • capitolo XIV;
    • capitolo XVII
    • capitolo XIX
    • capitolo XX
  • Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  with the exclusion of:
    • capitolo 5, pagine da 157 a 161 e pagine da 180 a 198;
    • capitolo 7, sezione III;
    • capitolo 10.

Any other textbooks already in the student's possession, provided they are up-to-date, may be used for exam preparation. In any case, it is suggested that you communicate your choice to the lecturer as soon as possible so that we can check together whether any cuts or additions are necessary.

Assessment

The evaluation criteria and the scale of marks are as follows:

•  less than 18: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”;

•  18-20: competence level sufficient. The student attains the learning results described in “knowledge and understanding”;

•  21-23: competence level satisfactory. The student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”;

•  24-26: competence level good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”;

•  27-29: competence level very good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”;

•  30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Additional Information for Non-Attending Students

Attendance

Not required

Course books

A text (preferably) to be chosen from

    • AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exclusion of:
      • capitolo IX;
      • capiitolo X;
    • Beghin - Tundo, Manuale di diritto tributario, II edizione, 2023, Giappichelli, with the exclusion of:
      • capitolo VII, da pag. 166 alla fine del capitolo;
      • capitolo XII
      • capitolo XIV;
      • capitolo XVII
      • capitolo XX
    • Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exclusion of:
      • Capitolo 7, sezione III;
      • capitolo 10.

    Any other textbooks already in the student's possession, provided they are up-to-date, may be used for exam preparation. In any case, it is suggested that you communicate your choice to the lecturer as soon as possible so that we can check together whether any cuts or additions are necessary.

    Assessment

    The evaluation criteria and the scale of marks are as follows:

    •  less than 18: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”;

    •  18-20: competence level sufficient. The student attains the learning results described in “knowledge and understanding”;

    •  21-23: competence level satisfactory. The student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”;

    •  24-26: competence level good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”;

    •  27-29: competence level very good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”;

    •  30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

    Disabilità e DSA

    Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

    A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

    « back Last update: 26/09/2023

    Il tuo feedback è importante

    Raccontaci la tua esperienza e aiutaci a migliorare questa pagina.

    Il tuo 5x1000 per sostenere le attività di ricerca

    L'Università di Urbino destina tutte le risorse che deriveranno da questa iniziativa alla ricerca scientifica ed al sostegno di giovani ricercatori.

    15 22

    Se sei vittima di violenza o stalking chiama il 1522, scarica l'app o chatta su www.1522.eu

    Il numero, gratuito è attivo 24 h su 24, accoglie con operatrici specializzate le richieste di aiuto e sostegno delle vittime di violenza e stalking.

    Posta elettronica certificata

    amministrazione@uniurb.legalmail.it

    Social

    Università degli Studi di Urbino Carlo Bo
    Via Aurelio Saffi, 2 – 61029 Urbino PU – IT
    Partita IVA 00448830414 – Codice Fiscale 82002850418
    2024 © Tutti i diritti sono riservati

    Top