- Docente: Adriano Di Pietro
- Credits: 10
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Auditing (cod. 0910)
Learning outcomes
The aim of the course is to provide a complete and comprehensive knowledge of the tax system in relation to the basic training of a professional in the economic sphere. The student at the end of the course acquainted with: - the guiding principles of the tax system and its basic articulations, - the legislative framework and the practical application of the most relevant tax affecting the performance of professional activities and business. In particular, at the end of the course the student is able to: - properly frame the events that give rise to taxation and the formal obligations connected with the fulfillment of the tax claim, - master the principles of determination of business income; - assessing the tax implications of major commercial transactions and the most common legal forms of business organization; - understand the general meaning of the various phases and the different acts of the proceedings for the execution of duties, in order to assess the most effective methods of protection available to the taxpayer .
Course contents
The program is focused on taxation and on the assessment of the tax
revenue generated by the company, and on indirect taxation linked
to the activity of the company, in its various forms.
To this aim are discussed in class the following topics:
- The tax
return.
- Tax
administration's controls.
-
The tax assessment: activities, types, acts.
- The rules governing the taxation on income of sole
proprietorships, partnerships and of the persons liable to
corporate income tax (IRES).
- The business
income.
The business income as a general category for the taxation of the
income of commercial activities.
- The taxable persons: the concept of an undertaking for tax
purposes.
- Legal forms of enterprise and income tax regimes.
-
The determination of business income.
- The general principles for the determination of business income
(Addiction, Inherence, Expertise).
- The system of enterprise assets and income Typical revenue-costs,
plus-losses, contingencies.
- The other income components: depreciation, amortization and
write-downs.
- Business
losses.
- Tax aspects of corporate financing: interest expense.
- Participation exemption (PEX relative to capital gains and
dividends).
-
The taxation of income of non-residents.
The connecting factors: the concept of residence and
establishment.
- The methods to prevent international double taxation.
- Taxation of income of non-commercial entities and
non-residents.
Activity
Business and indirect taxation.
The VAT as a
neutral tax. The mechanism
that underlies VAT application.
Taxable transactions. Compensation and
deduction.
The formal
obligations for VAT. The territoriality.
The VAT in
transactions with foreign countries.
Readings/Bibliography
Gaspare FALSITTA (a cura di), Manuale di diritto tributario - Parte speciale: Il sistema delle imposte in Italia, Cedam, Padova, 2012, excluded chapters from 4 to 5 and from 7 to 12 (chapter 6 must be studied).
Alternatively:
Raffaello LUPI, Diritto tributario. Oggetto economico e metodo giuridico nella teoria della tassazione analitico-aziendale, Giuffrè, Milano, 2009
Assessment methods
Oral exam
Office hours
See the website of Adriano Di Pietro