Diritto tributario avanzato - ENG
ADVANCED TAX LAW
Andrea Ballancin
Course Code:
SSD Teaching: IUS/12
6 ECTS – 48 hours
Location: Novara
Educational objectives
The course aims to provide students with a deep analysis of the main taxes levied on the enterprises and, in particular, on income taxes, IRPEF (business income), IRES, VAT and IRAP, even in its European and transnational dimension.
The course also aims to develop students' skills of analysis of the relevant texts as well as problem solving skills and advanced technical expression capability.
Course Content
Fundamentals of income taxes – companies and individuals taxation - business income taxation – shareholder taxation– group of companies taxation - tax aspects of corporate reorganizations – IRAP - value added tax – international taxation - European Union taxation.
Course Texts
Will be pointed out by the teacher during the lectures
It is also recommended, especially for the exam preparation and for a more constructive participation in class, the purchase of an updated tax code.
For more information, please check the course website in the DIR at: https://eco.dir.unipmn.it/
Teaching methods
Lectures and seminars on jurisprudence cases.
Attendance modes
Optional course attendance
Examination
Oral exam