- Docente: Roberto Baboro
- Credits: 2
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics, Consultancy and Accounting (cod. 5981)
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from Nov 12, 2024 to Dec 11, 2024
Learning outcomes
At the end of the course, the student acquires an overall view of the indirect tax system in the tax system and a knowledge of the transfer tax system, with specific reference to value-added taxation (VAT). In particular, the student is able to assess the implications and the most appropriate tax choices for companies.
Course contents
- Tax requirements (objective/subjective/territorial-imports);
- Time at which the transactions are carried out and chargeability to tax;
- Excluded transactions - taxable - non-taxable - exempt
- The deduction mechanism and objective/subjective limitation
- VAT in relations with foreign countries
- Registration tax
Readings/Bibliography
M. BEGHIN, F. TUNDO, Manuale di diritto tributario, Giappichelli, ultima edizione.
Teaching methods
Lectures, discussion of case studies.
Assessment methods
The student's preparation will be verified by an oral examination
Teaching tools
Verranno resi disponibili sulla piattaforma on line di Ateneo i materiali di approfondimento discussi/suggeriti durante le lezioni.
Office hours
See the website of Roberto Baboro
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.