B5039 - Corporate and Property Tax Law

Learning outcomes

The course intends to deepen the knowledge of the system of individual taxes and, in particular, those that burden the enterprise as well as the issues related to the taxation of the management and transmission of assets, movable and immovable. In the first part (business taxation), the regulation of income tax, VAT, IRAP, registration tax as well as customs duties will be examined, with specific attention to issues that are specific to the taxation of enterprises, commercial and agricultural. Therefore, alongside general topics, the course will cover, among other things, the regime of corporate reorganization operations, that of bankruptcy procedures, the taxation of groups, in the national and international perspective (tax consolidation, exit tax regimes, transfer pricing, etc.), and the taxation of shell companies. In the second part (taxation of wealth), the tax regulations on the onerous circulation of individuals' wealth, gratuitous wealth transfer (inter vivos and mortis causa) and instruments of wealth protection and destination (family pacts, trusts, trust contracts, etc.) will be examined. The course aims to combine a traditional approach, with a more theoretical and dogmatic slant, with a more innovative one oriented toward practical-operational issues, with the involvement of students through case studies.

Teaching methods

The course is divided into two modules: the first on corporate taxation and the second dedicated, on the other hand, to the taxation of events related to generational transitions.



During the course there are exercises that can be considered for the final grade.

Assessment methods

L'esame consta di una prova orale.

Office hours

See the website of Andrea Carinci

See the website of Thomas Tassani