The students gain knowledge and understanding of the current tax system from a national perspective and can properly apply the principles of tax law and the rules governing the main taxes (IRPEF, IRES and IVA) to simple concrete cases. A special focus is reserved for the main rules of corporate income taxation. The students understand the technical language proper of tax law and gain critical skills in evaluating the answers provided to the main tax issues by the fiscal administration, the case law and professionals.
Course Prerequisites
To better follow the lessons, a basic knowledge of Commercial Law is recommended.
Teaching Methods
The course is organized into 66 hours of class lectures. Classes are held with a theoretical and practical approach, meaning that the theoretical explanation is followed by concrete examples. Didactic seminars on specific topics are scheduled.
Assessment Methods
The exam consists of a written test on tax laws, as commented in the manuals and - regarding the attending students - during the lessons. A question on corporate income tax rules is always expected.
Texts
For law references an up-to-date Tax law collection is required. For the exam, the last editions of the following manuals are recommended: - F. Tesauro, Istituzioni di diritto tributario - Parte generale, latest edition 2024, UTET (with the exceptions of the following chapters: ch. IV - sec. II "Principi sovranazionali"; ch. XV "Le sanzioni penali") and - F. Tesauro, Istituzioni di diritto tributario - Parte speciale, latest edition, UTET (with the exceptions of the following chapters: ch. IV "I redditi transnazionali"; ch. V “Le operazioni straordinarie”; ch. VII “L’imposta di registro”; ch. VIII “L'imposta sulle successioni e donazioni”; ch. IX “Altri tributi indiretti”; ch. X “I tributi locali e regionali”; ch. XI “La fiscalità dell'Unione Europea”; ch. XII "La fiscalità internazionale").
Contents
The general part: Taxes (in general) - Sources of tax law - Constitutional principles - Accountancy and tax return - The powers of investigation - Tax audit and assessment - Administrative penalties - Tax collection and refund - Tax courts and tax parties - Forms and nature of the tax litigation.
The special part: The Italian tax system - Income taxes (IRPEF and IRES) - Income categories with a particular focus on corporate income tax rules - The core of VAT.
