Students (including non-attending students and workers) must have adequate knowledge of the general regulatory system, public and private.
The teaching will be administered in the traditional way through lectures (for 48 hours) and in-depth seminars.
In addition, classroom and / or laboratory exercises are scheduled (for hours: 16)
The course relates to the tax system with particular reference to all the taxes regulated in the tax system.
Furthermore, the contents of the same will concern the tax process and the related reference legislation.
The course has the objective of acquiring knowledge of the direct and indirect taxation of the company and of the corporate tax procedural law.
• Knowledge and understanding: at the end of the course the student will be able to learn about the institutional profiles of corporate tax law and procedural law;
• Ability to apply knowledge and understanding: the student will be able to understand and apply the various tax institutes in real life, with particular reference to taxes and the tax process;
• Independent judgment: through the study of different theoretical approaches and critical evaluation, the student will be able to interpret and use a technical language that allows him to independently evaluate the concepts of corporate tax law and procedural law;
• Communication skills: the student will also be able to interpret and use a technical-legal language that allows him to express autonomously the concepts of corporate tax law and procedural law;
• Learning skills: learning skills will be stimulated through power point presentations and classroom discussion, also aimed at verifying the effective understanding of the topics covered. The ability to learn will also be stimulated by supplementary didactic supports (official documents, magazine articles and economic newspapers) in order to develop the application skills.
FOR THE STUDY OF COMPANY TAX LAW:
F. Tesauro, Institutions of tax law, Special Part, UTET, latest edition;
P. Boria, The tax system I, Direct taxes, Giappichelli Editore 2018;
P. Boria, The tax system II, Indirect taxes, Giappichelli Editore 2019;
FOR THE STUDY OF PROCEDURE LAW OF THE COMPANY:
F. Tesauro, Manual of the tax process, Ed., Giuappichelli, ult. Ed.
FOR THE STUDY OF INTERNATIONAL TAXATION:
F. Thesaurus, Institutions of Tax Law, Special Section, UTET, ult. ed., from p. 3493 on page 411
FOR THE WRITTEN TEST:
The test involves the compilation of a tax return (730, Single Form, 770), the calculation of some local taxes and some taxes (including inheritance taxes) and the preparation of introductory acts of the 1st and 2nd degree, as well as any other preparatory documents and documents for the preparation of which the study of any practical Manual is recommended. For the compilation of the tax returns, we recommend carrying out exercises drawn from the text L. del Federico, Exercises, cases and materials for the study of tax law, Giappichelli Editore, 2016, together with the study of the Ministerial Instructions on the various types of tax returns. incomes.
The examination will concern the specific institutes of the corporate tax law (or the individual taxes, income categories, determination of income for the purposes of calculating the various taxes, local taxes, etc.) and of the procedural tax law (in particular the phases and acts of the tax process, the nature of the tax process, etc.).
All in order to achieve the aforementioned learning outcomes and provide the student with useful tools to get started in the profession.
The verification will follow the following methods:
1. Number of tests that contribute to the evaluation: 2;
2. Objective of the test: to verify the competences required by the subject through a written practical exercise as well as through an oral interview aimed at ascertaining the knowledge of the procedural and tax law of the company;
3. Method of administration: written and oral;
4. Timing: the tests will take place over two days: one for the written test and the other for the oral interview;
5. Duration: the duration will be that necessary to verify the possession or not of the knowledge of the subject being examined. It is assumed 3 hours for the written test and 15 minutes for the oral one;
6. Type: a written test - which given the specific nature of the subject also translates into a practical test (for example, drawing up an appeal, completing a tax return, etc.) - and in an oral interview;
7. Final measurement of the exam: the tests will be evaluated in thirtieths.
CORPORATE TAX LAW
MODULE 1 (CFU 2)
• Direct taxation with reference to taxes on the income of natural and legal persons: source of business income; subjective categories of entrepreneurs; business income and territory; determination of corporate tax income; balance sheet and tax return; "special" schemes;
• regional tax on productive activities: tax premise for companies and subjective categories of entrepreneurs; connection with the territory: resident and non-resident companies; determination of the net production value of companies; tax rate and application aspects of the tax for companies.
MODULE 2 (CFU 1)
• Value added tax: assumption, subjective profile and territoriality for companies; type of operations; time of operations; collectability and right to deduct; tax base and rates; application aspects: registrations, liquidations, payments;
• Excise taxes.
MODULE 3 (CFU 1)
• Registration tax and other indirect taxes: assumption of the tax and categories of deeds of the company; inheritance and gift tax cadastral taxes;
• Local taxes of the company: ICI, IMU, IUC, TASI, TARI, TOSAP, etc.
BUSINESS PROCEDURAL LAW
MODULE 4 (CFU 4)
• Tax litigation: judicial protection in tax law; the evolution of the tax litigation system; the relationships between the discipline of the dispute and the constitutional norms on the jurisdiction; the dispute system in the tax reform; tax commissions; the jurisdiction of the tax commissions; the trial before the provincial tax commission; special proceedings; the appeal system.