ID:
GIU0662
Duration (hours):
50
CFU:
8
SSD:
DIRITTO TRIBUTARIO
Year:
2025
Overview
Date/time interval
Primo Semestre (26/09/2025 - 19/12/2025)
Syllabus
Course Objectives
The course covers fundamentals and functions of the Italian tax system, its essential taxes (IRPEF and IRES), and aims to offer the skills necessary for interpreting the complexity of the sources of law, both domestic and supranational. Students shall master the criteria governing the determination of taxable wealth and the allocation of public expenditures. They shall also be able to distinguish income schedules (income from land, capital income, self-employed and employment income, business income and other income), depending on the rules concerning the determination of the tax base; and to deal with concrete tax issues, requiring problem-solving and both analytical and argumentative skills.
Course Prerequisites
Fundamentals of Commercial Law are preliminary to this exam.
Teaching Methods
Lectures integrated with case studies and practice, which include discussion of practical cases, even with professional. An up-to-date collection of tax laws is recommended.
Assessment Methods
The exam consists of an oral test, which can be accessed only after passing a multiple-choice test (which requires the correct answer to at least 12 questions out of 15).
The written test lasts 30 minutes and is corrected immediately by the committee.
The oral exam aims to assess the course objectives. A frank knowledge of the sources and fundamental principles, in addition to good presentation skills, is required to pass the exam (18-20/30).
The grade of:
- 20-24/30 is awarded to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27/30 is awarded to those who also demonstrate critical analysis skills.
- 28-30/30 is awarded to those who demonstrate excellent knowledge, are fluent in exposition, possess critical analysis, and ability to make interdisciplinary connections. In the case of full mastery of the topics covered, ability of critical analysis, and mastery of legal and technical language, honors may be awarded.
Program and books are identical for attending and non-attending students.
Attendance is strongly recommended.
The written test lasts 30 minutes and is corrected immediately by the committee.
The oral exam aims to assess the course objectives. A frank knowledge of the sources and fundamental principles, in addition to good presentation skills, is required to pass the exam (18-20/30).
The grade of:
- 20-24/30 is awarded to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27/30 is awarded to those who also demonstrate critical analysis skills.
- 28-30/30 is awarded to those who demonstrate excellent knowledge, are fluent in exposition, possess critical analysis, and ability to make interdisciplinary connections. In the case of full mastery of the topics covered, ability of critical analysis, and mastery of legal and technical language, honors may be awarded.
Program and books are identical for attending and non-attending students.
Attendance is strongly recommended.
Contents
Having examined the fundamentals of the Italian tax system, its sources and guiding principles, the course focuses on the study and in-depth study of the discipline of income taxes, with particular attention to income categories, in the light of the tax reform (Law No. 111/2023).
The program includes:
• Fundamental principles, i.e. constitutional and European ones
• Sources and Statute of Taxpayers’ Rights
• State revenue, the concept of taxation and its functions
• Tax implementation acts and procedures; tax returns and assessments
• IRPEF and IRES: tax structure, tax base and taxable persons; income categories; tax calculation.
The program includes:
• Fundamental principles, i.e. constitutional and European ones
• Sources and Statute of Taxpayers’ Rights
• State revenue, the concept of taxation and its functions
• Tax implementation acts and procedures; tax returns and assessments
• IRPEF and IRES: tax structure, tax base and taxable persons; income categories; tax calculation.
Course Language
Italian
More information
Please refer to the teacher's page.
Degrees
Degrees
Law - Como
Single-cycle Master’s Degree
5 years
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Docenti di ruolo di IIa fascia
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