11460 - Tax and Labour Law

Learning outcomes

At the end of the course the student is familiar with the basic profiles of the tax system, with particular regard to the main forms of taxation that are of interest to the company, the employees and self-employed. He knows the tax rules for the management of staff and is able to interpret the tax rules related to labor relations and to apply them to soecific cases. Also he knows essential institutions in matters of tax process necessary for drafting an appeal to the tax judges (Tax Commissions) in Italy.

Course contents

The course intends to provide a general knowledge of the concepts and fundamental institutions of the national tax system, with particular regard to the main forms of taxation on income, consumption, wealth. Also it analyzes in particular the system of government revenues and the financing of the public expenditure, focusing on the relationship between taxes and social security contributions, as well as on the tax cost of the labour and on the issues of financing the social security contributions and on forms of financing tributary social spending. Provides the knowledge of substantive profiles of the personal income tax (INCOME TAX) and the society (IRES). To this end, the attention will be concentrated particularly on: income from employment or self-employment, including aspects related to the international mobility of workers; taxation of pensions and taxation of the forms of supplementary pensions and complementary; income of small and medium-sized businesses (sole proprietorships, smaller companies, a company of people and society of restrictions on international trade and capital and companies with a narrow base owner) tax treatment of the costs of the enterprise related to labor and assimilated. Will Be then treated other taxes that affect economic operators and enterprises, in particular the regional tax on productive activities (IRAP) and the value added tax (VAT). Of the latter will be particularly analyzed to lesson, inter alia, issues related to international trade in the context of the single European market (transfer scheme and the intra-EU services). Of all the charges faced during the course will include detailed diagrams and the implementation. The tax procedures, such as the presentation of the declaration, the checks, the surveys and the tax audits, tax assessment and collection, also in view of recent regulatory changes that have occurred, will be explained in class, together with the analysis of the substantive law of taxes which they refer, in order not only to make the description of these issues more understandable but also to highlight problems practical and operational that the consultant work may face. Taking into account the competences of the professional figure of the consultant work, will be finally treated to lesson also the fundamental features of the tax process.

Topics for course

1 . Course Introduction: forms of financing of public expenditure.

2. Classification of revenue. Tax revenue and extratributarie. The assets. The public debt.

3. The tribute and the performance tax. Constitutional principles in matters of taxation. Tax and contribution.

4. The comparison between the model of financing and tax benefits of social insurance. The so-called revenue being converted into quasi.

5. Tax: sources, nature, structure, and application.

6. The personal income tax. 6.1 . The concept of income and the income categories. 6.2 . Prerequisite subjects, active and passive, tax base, rates. 6.3 . The determination of the tax. 6.4 . Individual categories of income and the sources of production of income. 6.5 . Income from assets or assets: income land and capital. 6.6 . THE income: income from work and by company. THE different incomes. 6.7 . The income of employees. Concept, character and determination. 6.8 . The labor income to project or coordinated collaboration and continuous. Other income assimilated. 6.9 . The mode of taxation of the income of employees. The withholding and the substitute of sets. 6.10 . The taxation of the EWRS. 6.11 . The taxation of pensions and taxation of the supplementary pension. 6.12 . The income of self-employment and assimilated. The system of minimum taxpayers. 6.13 . The business income in i.r .from I.R. Pe.F. .: individual enterprise, small businesses, a company of people. 6.14 . The employees in the determination of the business income. The tax obligations of the employer. 6.15 . The international mobility of workers: the taxation of employment abroad and the taxation on non-residents.

7. The corporate income tax. 7.1 . The taxpayers of the IRES. Commercial Entities and non-commercial use. 7.2 . The business income in the IRES. The general principles: from the income statement

Readings/Bibliography

Suggested textbook:

F. TESAURO, Compendio di Diritto tributario, Utet Giuridica, Torino, last edition available. The student can exclude the following sections: par.14-18  chapter 16 ("impugnazioni nel processo tributario"); par. 17 chapter 19 ("consolidato nazionale"); parapar. 7 chapter 20 ("consolidato mondiale"); chapter 21 ("operazioni straordinarie"); par. 14-18 chapter 23 ("imposta di successione/donazione ecc."); chapter 24 ("altri tributi indiretti").

Chapters 15 ("sanzioni penali") and 25 ("tributi locali") can be only read.

Other materials recommended to prepare the oral examination  will be indicated on this web site afterwards, at the beginning of the course.

It is strongly advised to consult teaching materials used to support lessons (slides, judgments and other documents)

Teaching methods

The course is divided into lectures from September to December. The attendance in lectures is not compulsory and is matured automatically by students. However, it is strongly recommended, also in order to better appreciate the frequent changes in tax regulations. 

Assessment methods

The examination is developed in oral form. During the examination, the Board puts candidates questions (usually three) to type both theoretical and practical aspects, based on the information and the knowledge gained by students through a critical reading of the study manuals and other educational materials, as well as on examples proposed and analyzed in classroom.
The questions are designed to determine whether the student has learned the concepts relating to legal institutions studied, if he is able to expose through a proper legal reasoning the main problems concerning themes of study, if he has acquired the ability of reasoning required for the interpretation standards and for the analysis and solution of legal problems, and if he is able to critically apply the knowledge gained by solving the proposed hypothetical cases, referring to the content of the rules, case law and doctrine.
To request the thesis in Tax Law it is better to have already passed the exam.
Students who accrue for the first time attendance at a course in the A. A. 2018/2019 will be able to take the exam from the 1st session of exams in January 2019.

Teaching tools

Instruments to support the preparation of the examination (slides, diagrams, articles of commentary on the new legislation, judgments and jurisprudential materials) will be made available to students through the internet site of Unibo dedicated to teaching materials on-line (campus.unibo.it ). During the course, the students may be involved in analysis and discussion of judgments in the tax committees relating to the main topics of the program.

Office hours

See the website of Andrea Mondini