31825 - Company's and Public Authorities Tax Law

Learning outcomes

At the end of the course the student knows the institutional and law instruments to manage the tax law. In particular the student knows the fiscal effects of creation, management and liquidation of enterprises.

Course contents

Introduction

This course is divided in two parts:

The first one (general part) aims to teach students about the tax law’s principles and fundamental concepts through the examination of common issues of different taxes and it aims also to study the tax assessment and collection.

The second one (the special part) aims to teach students about the knowledge of structure and nature of business taxation related to the principal taxes.

(Detailed program)

The general part

1. Government revenues and the concept of tax. Rule of law and sources of law.

2. The constitutional principle of ability to pay

3. The tax law and its interpretation. Tax avoidance and abuse of rights

4. The subjects with power to tax

5. The taxable person. The withholding taxation and other tax co-obligation. The other events of tax relationship.

6. The tax implementation and assessment.

7. The tax return and his formal control by Tax Administration

8. Investigative power and assessment method of Tax Administration

9. Remedies available for taxpayers to settle the controversy

10. The notice of assessment. The tax collection.

11. The tax penalty law.

12. The tax procedural law.

The special part

1. The income taxes (IRPEF and IRES);

2. The value-added tax (IVA-VAT)

3. IRAP

4. The excise and customs duties

Readings/Bibliography

 

G. Melis, Lezioni di Diritto Tributario, Giappichelli (ultima edizione)

or 

G. Falsitta, Corso Istituzionale di Diritto Tributario, Cedam (ultima edizione pubblicata).

In order to prepare the exam it is highly desirable to have at least a book with a collection of tax laws

Teaching methods

The course is organized in lectures, seminars and group works

Assessment methods

The examination consists in an oral test.

Teaching tools

Slides

Office hours

See the website of Thomas Tassani