11460 - Tax and Labour Law

Learning outcomes

At the end of the course the Student knows the fundamental profiles of the tax system, with particular regard to the main forms of taxation that affect the company, the dependent and the independent work. He knows the tax law for personnel management. He is able to autonomously interpret the remuneration and tax regulations relating to employment relationships and apply them to the specific case. Has mastered the essential institutions in matters of litigation and tax process necessary to draw up an appeal before the provincial tax commissions

Course contents

The course aims to provide a general knowledge of the fundamental concepts and institutes of the tax system. In particular, it examines the main forms of taxation and the main tax obligations that affect workers and small and medium-sized enterprises. It also deepens the relationship between tax collection and public and private social security contributions, as well as the tax cost of labor and the fiscalization of social charges and the forms of indirect tax financing of social spending.

Provides knowledge of the substantive profiles of personal income tax (IRPEF) and companies (IRES). To this end, attention will be particularly focused on: income from dependent and autonomous work, including aspects linked to the international mobility of workers; taxation of pensions and taxation of supplementary and complementary pension schemes; income of small and medium-sized enterprises (sole proprietorships, smaller companies, partnerships and limited companies with a proprietary base) and the tax treatment of the costs of the company linked to dependent and assimilated work.

Other taxes that interest economic operators and businesses will be generally dealt with, in particular the value added tax (VAT) and the regional tax on productive activities (IRAP).

The schemes and methods of implementation will be examined in depth during all the tributes addressed during the course. The tax procedures, such as the presentation of the declaration, the checks, the tax investigations and verifications, the tax assessment and collection, will be explained in class, together with the analysis of the substantive discipline of the taxes to which they refer, in order not only to to make the treatment of these topics more understandable but also to highlight the practical and operational problems that the labor consultant may face.

In consideration of the skills of the professional figure of the labor consultant, the fundamental features of the litigation and the tax process will also be treated as a lesson.

Course topics

1. Introduction to the course: the tax and the benefits imposed. Tax, fee and contribution. Constitutional principles in tax matters.
2. Taxes and social security contributions. The c.d. parafiscalità.
3. The tax and the tax obligation
3.1. Sources, nature, structure and application.
3.2. The general principles relating to the fulfillment of tax obligations in the Statute of the tax payer.
3.3. Taxable persons of the tax. The figures of the withholding agent and the person in charge of the tax. Economic translation. Lawful and de facto taxpayer.
4. Taxation of personal income tax (IRPEF).
4.1. Introduction and general aspects.
4.2. Notion of income and income categories.
4.3. Structure and determination of IRPEF.
4.4. Principles of personality and progressiveness.
4.5. Tax residence and income generation in transnational contexts.
4.6. The different tax returns: structure and content
5. IRPEF taxation of subordinate employment
5.1. Employee income. Notion, characters and determination.
5.2. Income similar to that of dependent work.
5.3. The methods of taxation of employment income. Withholding taxes and the employer's tax obligations as a withholding agent. Ordinary, substitute and separate taxation.
5.4. Taxation of severance pay.
5.5. The taxation of pensions and the taxation of supplementary pensions.
6. IRPEF taxation of self-employment.
6.1. The income from self-employment and similar.
6.2. Affinities and differences between the taxation of self-employment income, coordinated continuous and business collaboration.
6.3. The scheme c.d. flat rate and the flat tax.
7. The international mobility of workers
7.1. Taxation of income from self-employment and subordinate employment provided abroad and taxation on non-resident subjects.
8. Company taxation.
8.1. Taxation of business income in the individual enterprise (IRPEF) and in corporations (IRES). The relationship between companies and partners.
8.2. The general principles for determining corporate income: derivation, allocation to the balance sheet, inheritance, competence.
8.3. The main positive and negative components of income
8.4. Labor costs in determining business income.
8.5. Taxation of the income of the minor company.
8.6. Taxation of the incomes of partnerships and limited companies with a limited ownership base (transparency regime).
8.7. Value added tax (VAT). The general taxation on consumption and the taxation of the business volume of companies.
8.8. Key features of VAT: the tendency towards economic and international neutrality.
8.9. The classification of VAT transactions

8.10. Billing and registration of transactions.

8.11. The exercise of the compensation and the deduction.
8.12. The regional tax on IRAP production activities (outlines).
9. Tax returns and VAT.
9.1. Main models and declaration procedures. Liquidation and payment. Obligations of the tax payer and the withholding agent.
9.2. The management of the declaration and of the declarative compliance by the tax payer. The amendment of the declaration
9.3. The active repentance concerning the declaration and payments.
9.4. The precompiled tax return scheme
10. Interpretation and interpellation.
10.1 Interpretation and guidance activities of the financial administration. The principle of protecting good faith and legitimate expectations. The circulars.
10.2. Ordinary referral.
10.3. Non-explanatory ruling. Proof of appeal.
10.4. Challenge on the abuse of the law.
11. Checks on tax returns.
11.1 Automated and / or formal controls.
11.2. Substantial checks and administrative tax investigations.
11.3. The main investigating powers (Tax Registry Interrogation, requests for clarifications, questionnaires, financial investigations, etc.)
11.4. Access inspections and tax audits.
11.5. The Verbal Reporting Process (PVC).
12. Tax assessment and other tax deeds and procedures.
12.1. Assessment methods (analytical / synthetic). Tax presumptions and standardized or statistical control indices (summary indices of fiscal reliability, profitometer)
12.2. Types of assessment (global / partial, supplementary, in rectification / office, etc.)
12.3. Structure, form, contents, regime of the assessment act.
12.4. Assessment and penalties.
12.5 Compliance, assessment with acceptance and other deflationary forms of the dispute. Tax self-protection.
12.6 Collection activity. Collection agent activity. The role and the payment folder. The unfair check.
12.7. Tax refunds.
12.8. Tax offenses and sanctioning activity: the general principles.
13. Outlines of the tax process.
13.1. The tax process: nature and structure.
13.2. The special tax jurisdiction.
13.3. The appeal before the provincial tax commissions and the actions available in court. The complaint and mediation.
13.4. The judge and the parties to the tax trial
13.5. The challenge of the tax deeds and the identification of their own defects.
13.6. The test regime.
13.7. The development and the events of the 1st degree of the tax trial.
13.8. The sentence of the Provincial Tax Commission, its appealability and the res judicata.

Readings/Bibliography

Students must prepare the exam by studying:

- the handouts prepared by the teacher on some topics of the program (published during the lessons on the Unibo site virtuale.unibo.it) as a monographic course on taxation of employee and self-employed income and pensions; taxation of SMEs.

in addition to

- a tax law manual chosen from the following:

• F. TESAURO, Compendio di Diritto tributario, UTET giuridica-Wolters Kluwer, Milan, 2020, 8th ed. (or more recent edition on sale);

• M. BEGHIN, Diritto tributario, CEDAM-Wolters Kluwer, Milan, 2020, 4th ed. (or more recent edition on sale);

The parts of the manuals to be studied are indicated on the Unibo site https://virtuale.unibo.it

Because of the frequent changes in tax legislation, consultation of the main tax legislation mentioned in the manuals is also required, supplementing their study, in the current version. It is suggested either the search and consultation of legislation directly on public databases (such as www.normattiva.it) or the consultation of an updated tax code (eg. "Codice ragionato breve di diritto tributario", edited by A. CARINCI-T.TASSANI, Giappichelli, Turin, 2020 or the latest edition available on the market).

Finally, it is strongly recommended to read / study the other teaching materials used in class and made available to students on the website virtuale.unibo.it (slides, sentences or case studies, fact sheets, etc.).

NB: examination program and study texts are the same for Erasmus students.

Teaching methods

The course consists of lectures from September to December.

Class attendance is not mandatory and is acquired by the students. However, it is strongly recommended, both to better learn the concepts and technical terminology that characterizes the subject and to be better informed about the current tax legislation.

The lessons will take place in the presence mode. Should it be necessary in relation to the epidemiological conditions, the lessons will take place in mixed mode with classroom presence and remotely (on the MS Teams platform of Unibo), according to the calendar and the shifts that will subsequently be communicated before the start of the lessons. lessons, and in any case subject to different communications and / or provisions of the authority. The lessons held in the classroom will in any case be usable at the same time also in online mode (streaming).

The study of the manuals and lecture notes and other teaching materials indicated in the appropriate section "Texts / Bibliography", corresponds in any case to the examination program.

Assessment methods

Through the platform "virtuale.unibo.it" periodically students can be offered optional learning verification tools on specific topics or parts of the program, in the form of questionnaires or self-assessment tests. Students will be able to access it during the course, according to the modalities indicated by the teacher on the digital platform.

Exam registration. Students will only have to use the Almaesami web platform. Entries close strictly four days before the date of the appeal. Students already enrolled who no longer intend to take the exam must compulsorily unsubscribe by the same deadline. Students enrolled who no longer wish to take the exam, but have not canceled in due time, must present themselves on the day of the appeal to record the withdrawal. The student who, due to an impediment occurring after the expiry of the term to cancel himself from the list, cannot present himself to take the exam, is obliged to inform the teacher within the time of the beginning of the exam (also by e-mail).

Examination procedure. The exam can be organized in several consecutive daily shifts, based on the number of subscribers. Students enrolled in the test must present themselves on the first day of the exam. If the number of effective attendees exceeds the maximum number of students that can be examined by the Commission during the first day, surplus students will be examined, according to the order of registration in the exam list, on subsequent days that will be communicated to those present by the Commission .

The exam consists of an oral and discursive exam.

Conduct of the interview. During the interview, the examining commission asks the candidates (usually 3-4) questions, both theoretical and practical, based on the knowledge and the knowledge learned through the frequency of the lectures and the critical reading of the study texts and teaching materials. The questions of the oral interview concern the themes indicated in the "Program and contents" section. For the preparation of the exam the study of the readings and texts indicated in the "Texts / Bibliography" section and the consultation of the main legislation referred to in the texts and during the lessons is required. The questions aim to verify, among other things, if the student has learned the concepts related to the studied legal institutions, if he is able to explain the main problems concerning the topics of study, if he has acquired the ability to necessary argument for the interpretation of the norms and for the analysis and the solution of the juridical problems, and if it is able to apply critically the acquired knowledge, making also reference to the content of the norms, of the jurisprudence and of the doctrine.

EVALUATION:

In particular, the evaluation of the test will be carried out taking into consideration:

• knowledge of institutional profiles;
• the ability to make connections between the different parts of the program;
• the articulation, accuracy and completeness of the exhibition; - the degree of learning and the ability to use the notions and technical terminology characterizing the subject;
• the ability to frame in a systematic way, taking into account the jurisprudential and doctrinal orientations, the institutes, the arguments and the problems proposed;
• the ability to develop appropriate analyzes of proposed issues and critical arguments.

By way of example, the following criteria will be used to assess the final mark (that will be out of 30/30):

• sufficient or barely sufficient knowledge on the programme, limited reasoning ability, some difficulties in using technical and legal language → 18-21/30;
• adequate knowledge of the programme, adequate critical reasoning ability, adequate use of technical and legal language → 22-24/30;
• fairly good knowledge of the programme, adequate critical reasoning ability, sound use of technical and legal language → 24-26/30;
• comprehensive knowledge of the programme, notable reasoning ability, good command of technical and legal language → 27-29/30;
• extensive knowledge of the programme, very good reasoning ability, and ability to fully master technical-legal language → 30-30L/30.

Students who attend the course for the first time in the academic year 2021/2022 will be able to take the exam starting from the 1st exam session in January 2022.

For the assignment of the thesis it is necessary to have already successfully passed the exam. The thesis, if any, is assigned by the course professor, after a necessary discussion with the student.

Teaching tools

The e-learning platform virtuale.unibo.it will be used to make available to students:

• handouts, readings and other teaching materials to support exam preparation, such as any further reading, slides, case studies presented and discussed in the classroom during lectures;
• optional tools to support the verification of learning on certain topics or parts of the program (self-assessment questionnaires; verification tests on understanding the key concepts).

Students who for reasons dependent on disabilities or specific learning disorders (SLD) need compensatory tools will be able to communicate their needs to the teacher in order to be addressed to the referents and agree on the adoption of the most appropriate measures.

Office hours

See the website of Andrea Mondini