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FINANCIAL ASSETS TAXATION

Degree course: 
Corso di Second cycle degree in ECONOMICS, FINANCE AND BUSINESS LAW
Academic year when starting the degree: 
2017/2018
Year: 
2
Academic year in which the course will be held: 
2018/2019
Course type: 
Optional subjects
Language: 
Italian
Credits: 
3
Period: 
Second Trimestre
Standard lectures hours: 
20
Detail of lecture’s hours: 
Lesson (20 hours)
Requirements: 

Knowledge of the main regulation of taxes and, in particular, of income tax.
There are no additional procedures for assessing the preparation.

Final Examination: 
Orale

Only the final exam is required at the end of the course. Written examination.
In case of full mastery of the topics, of critical analysis skills and of mastering the legal and technical language, the teacher can give the full mark with distinction (cum laude).
There are no differences as for the program and the bibliography for attending and non-attending students.
Participation in lessons is recommended.
There are no additional assessments.

Assessment: 
Voto Finale

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

TESAURO F., Istituzione di diritto tributario, 2018, da p. 44 sino p. 56; da pp. 80 sino a p. 84; p. 169 sino p. 188..

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Convenzionale

The course is based on lectures.Four academic hours are devoted to each topic.
The lectures allow a direct interaction with the students present, who, following the teacher's explanation, can ask questions and in turn be solicited on specific cases and issues

On the e-learning platform, students may find the teaching material related to the course contents.
During the lessons in-depth readings (judgments, articles, circulars, notes and resolutions and so on)will be suggested.
The office hours until the end of the course will be on Tuesday from 11.00 to 12.00.
After the conclusion of the course, students are invited to check the teacher's web page for the calendar of official office hours.
Students can contact the teacher by e-mail to fix, if it is necessary, an appointment on a different day.

Professors

PIERRO MARIA

Borrowers