FINANCIAL ASSETS TAXATION
- Overview
- Assessment methods
- Learning objectives
- Contents
- Bibliography
- Teaching methods
- Contacts/Info
No one
The exam consists of an written test. During the examination the tax code can not be consulted.
In-depth knowledge of Italian and EU taxation of financial assets; acquisition of instruments in
order to analyse and apply it
Definition of financial assets; taxation of dividends, interests, capital gains, from both static and
dynamic perspective; associazione in partecipazione and its taxation
Written examination
TESAURO F., Istituzioni di diritto tributario, parte speciale, II, Torino, Utetgiuridica, ult. ed.
(cap. II, sez. II, V e VI; cap. III, sez. II, § 8, 9, 9.1, 9.2, 9.3, 9.5, 9.8, 11.2; cap. IV, sez. I, § 2, 3, 6,
7, sez. II, § 10 e 10.1)
Dispense Prof.ssa Pierro
The course includes the provision of frontal lessons. The frequency of lessons is highly recommended. It is necessary to use the Tax Code which will be continuously consulted during classroom sessions
The student reception will be held every week at the end of the lesson. It is preferable to contact the teacher in advance in order to arrange an appointment.
Borrowed from
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