72855 - Taxation Law (Advanced)

Learning outcomes

At the end of the course, students acquire an overall view of the tax system of domestic and european enterprises and institutional knowledge of transfer taxes on the business activities, with specific reference to the imposition of value added tax (VAT ). In particular, the student is able to: - a comparison between the tax systems of enterprises in different countries; - studying the fiscal choices most appropriate for businesses.

Course contents

The exam program will specifically address the following aspects: 1. The sources and principles of tax law (the sources of tax law, their hierarchy, the concept of "double taxation", the principle of ability to pay, the importance of the provisions of the taxpayer's Statute will be illustrated);

2. The tax procedure (the tax audit, the different types of assessment, the tools for protecting the tax payer, the deflationary institutions of the dispute);

3. The business income and the forms of corporate and company taxation: the notion and formation of the income of the individual entrepreneur and the partnerships, the different methods of determining the business income for the residents and non-residents.

4. The corporate income tax (IRES): the principle of derivation, the general principles for determining corporate income, the main positive and negative components of income.

5. The income tax on productive activities (IRAP): the (uncertain) determination of the taxable persons, the determination of the tax base, the correlation with the IRES tax base.

6. Value added tax: the identification of the assumptions (objective / subjective / territorial) and of the moment in which the operations are carried out and the tax collectability, deduction and compensation in the VAT system; the application of the tax in foreign transactions, the reverse charge mechanism, the c.d. "Split of payments" (split payment); notion and instruments of contrast to the cc.dd. "VAT fraud", the IVA group and the group VAT payment;

7. The registration tax: the notion of "deed" tax, relevant profiles for the purposes of ordinary / extraordinary management of the company, the VAT / register alternativity mechanism;

8. Other indirect taxes.

Readings/Bibliography

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

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

Teaching methods

Lectures, classroom discussions of case studies

Assessment methods

The exam will be oral. It has the objective of verifying the acquisition of knowledge provided.

Teaching tools

The materials discussed / suggested during the lessons will be made available on the University online platform.

Office hours

See the website of Francesco Tundo