82812 - Business Tax Law and Procedures

Academic Year 2018/2019

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)

Learning outcomes

The purpose of the course is to provide theoretical and practical knowledge of the procedures (tax investigations, valuation techniques, tax collection and discounts, deflating mechanisms of litigation and process) that characterize the administrative taxation on business activities.

Course contents

The power to tax and the power of inspection of Agenzia delle Entrate;

The powers of investigations  (checks, inspections, verifications, questionnaires, bank investigations, requests for information, investigation into the abuse of the law);

Formal and liquidation controls;

The burden of proof in tax audits;

The verbal verification process and the notice of assessment;

Guarantees provided to the taxpayers by Statuto del contribuente;

Analytical assessment;

Synthetic assessment and redditometro;

Inductive analytical assessment;

The assessment based on sector studies;

Inductive induction assessment;

Ex proprio motu assessment;

Partial assessment;

The supplementary assessment;

The procedural contradiction;

The act of assessment, the terms for its issue and its definitively;

The invite to discussion;

Assessment with adhesion (instance, procedure, nature, effects);

The collection and enforcement effects of administrative tax acts;

The assessment "impoesattivo";

The collection agent;

The revenue role and the payment notice;

The executive effects and the precautionary measures;

Accruals of royalties payable;

Tax sanctions and the voluntary tax correction;

The protection of the taxpayer in the tax process, with particular regard to the first degree of judgment.

Readings/Bibliography

In addition to the updated text of the d.P.R. 29 settembre 1973 n. 600 (downloadable from the Internet or contained within a Tax Code), the textbook adopted is:

F. TESAURO, Istituzioni di diritto tributario, Vol 1. Parte generale, Utet, Torino, 2016

Teaching methods

Front-end lesson and possible exercises on some topics of the program during the course.

Assessment methods

The exam will be in oral form.

The student will be assessed on the basis of the answers given to questions concerning the subjects of the course formulated at the discretion of the teacher.

Teaching tools

The tools to support the teaching will be the updated text of the d.P.R. 29 settembre 1973, n. 600, from the teacher's suggested textbooks, notes and schematic slides that will be made available to attendants, as well as the other material that the teacher will find useful to provide during lessons.

Office hours

See the website of Filippo Cicognani