00239 - Tax Law

Learning outcomes

By the end of the course, the student acknowledges the business income taxation system, including the consequences of the choice of the corporate form. Particularly, after a brief introduction focused on the general principles, the course will concentrate on the fiscal consequences related to: - incorporation of the company; - current and future issues referring to distribution of dividends to the shareholders, reorganizations and transactions relative to the company; - transnational operations; - VAT issues; - delegation to the Government for the reformation of the fiscal system.

Course contents

The course aims to provide the student with the knowledge of tax law in order to achieve the bachelor's degree. The following topics will be addressed.

1.    Sources of tax law;

2.    The interpretative administrative circular;

3.    The tax law in time

4.    The tax law in space

5.    The Art. 23 of the Italian Constitution

6.    The Art. 53 of the Italian Constitution

7.    The interpretation of the tax law

8.    The personal income tax

9.    The categories of income: land income, capital income (dividends), income from employment, self-employment income, others income (capital gains)

10. The business income

11. Partnerships and transparency

12. Corporate income tax

13. VAT

Readings/Bibliography

Recommended texts:

FALSITTA, Manuale di diritto tributario, Parte generale e Parte speciale, Cedam-Padova, ultima edizione.

TESAURO, Istituzioni di Diritto Tributario, Parte generale e Parte speciale, Utet-Torino, ultima edizione.

LUPI, Diritto tributario, Parte Generale e Parte speciale, Giuffrè-Milano, ultima edizione.

FANTOZZI, Corso di diritto tributario, Utet-Torino, ultima edizione.

UCKMAR-TUNDO, Guida alla lettura della giurisprudenza tributaria, I, II, III voll., Giuffrè-Milano, 2003.

F. TUNDO (a cura di), Codice Tributario Pocket, Casa Editrice La Tribuna – Piacenza, ultimaedizione.

Assessment methods

Oral examination

Office hours

See the website of Francesco Tundo