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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
Academic year in which the course will be held: 
2017/2018
Course type: 
Optional subjects
Credits: 
3
Period: 
Third Trimestre
Standard lectures hours: 
20
Detail of lecture’s hours: 
Lesson (20 hours)
Requirements: 

No one

Final Examination: 
Orale

The exam consists of an written test. During the examination the tax code can not be consulted.

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

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.

Professors

PIERRO MARIA

Borrowers