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FINANCIAL ASSETS TAXATION

Degree course: 
Academic year when starting the degree: 
2015/2016
Year: 
2
Academic year in which the course will be held: 
2016/2017
Course type: 
Optional subjects
Credits: 
3
Period: 
Second Trimestre
Standard lectures hours: 
24
Detail of lecture’s hours: 
Lesson (20 hours), Exercise (4 hours)
Requirements: 

No one

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

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

La normativa di riferimento, la cui analisi costituisce parte integrante della preparazione dell’esame,
può essere consultata su qualsiasi raccolta di leggi tributarie cartacea o elettronica, purché
aggiornata

Professors

PIERRO MARIA

Borrowers