TAXATION LAW

Single discipline educational activity

Course Sheet

Course code:

00033L

Academic Year of enrolment:

2018

Year of supply:

2020/2021

Type of Course:

Related/Supplementary

Degree:

Course of 1st Cycle Degree in ECONOMICS AND COMMERCE

Disciplinary Sector:

Tax Law

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VERRIGNI CATERINA

Cycle:

Second semester

Hours of classroom activity:

Individual study hours:

153

Prerequisites:

Students interested in the assignment of the thesis are strongly advised to attend classes and seminars. A good basic preparation in Business Economics and Business Law is also required.

Objectives

The course within the degree course is aimed at preparing graduates projected towards the profession of tax consultant and tributarist according to a legal perspective.
This is a subject that allows graduates in Economics and Commerce to acquire knowledge of tax legislation through participation in lectures, seminars, etc.
The subject allows the graduate to acquire the knowledge necessary to frame and solve the fiscal problems in the various areas (banking, financial, public administration, etc.)

Contents

The course aims to provide an in-depth preparation on the general part of the subject and on the taxation of businesses. The first part concerns the constitutional foundations of public finance, the sources and the interpretation of tax law, the topic of active and passive subjects, the tax declaration system, controls and executive assessments, with an outline of the remaining tax procedures and tax payer protection; the second part of the program is dedicated to the tax law of companies and companies and deals with the main direct and indirect taxes.
An application module dedicated to corporate taxation is also offered, consisting of exercises and analysis of cases and materials.

Extended Syllabus

GENERAL TAX LAW
- General notions
1) Institutions.
2) The sources.
3) Interpretation and integration.
4) Constitutional principles.
5) The tax obligation
6) Passive subjects
7) The declaration
8) The preliminary investigation
9) The assessment notice (general discipline and type)
10) The circumvention
11) Collection
THE TAX LAW OF THE COMPANY
- Income taxes.
12) The income tax of natural persons (assumption, taxable persons, taxable and tax)
13) Individual income (income from land, income from capital, income from employment, income from self-employment, business income, other income)
14) Corporate income tax (taxable persons, business income, group taxation)
15) The regional tax on productive activities
- Indirect taxes
16) Value added tax (structure, tax rules, obligations, territoriality, imports, non-taxable transactions)
17) Registration tax (nature, assumption, registration, taxable persons, VAT / register alternativity)
18) Municipal taxes (evolution of local finance, regulatory power of local authorities)

Recommended Bibliography

For all without distinction: L. del Federico, Exercises cases and materials for the study of Tax Law, Giappichelli, latest edition (also the online part of this text is of fundamental importance for the purposes of the written test and oral examination.
For all students:
- F. Tesauro, Institutions of Tax Law, Voll. I and II, UTET Torino, last edition (limited to the parts indicated in the program).
In alternative, only for attending students: M. Basilavecchia, Course in Tax Law, Giappichelli, 2017 (limited to the parts indicated in the program).
It is also advisable to read the volumes: "Public finance in the various levels of government, edited by L. del Federico and C. Verrigni; Giappichelli, 2019; Bulletin of the Italian tax doctrine, edited by M. Basilavecchia, L. del Federico; Giappichelli, 2020 (E-book)
All legislation, jurisprudence and administrative practice can be found on the website of the Ministry of Economy and Finance (www.finanze.it).

Methods of Provision

Conventional

Teaching Methods

Lectures which will be supported by application seminars also valid for the acquisition of training credits lett. F

Evaluation methods

Verification of learning:

Verification of students' preparation will take place with a written and oral exam on the topics covered during the course and present in the program.
The written test consists of 25 multiple choice questions and one exercise. For each correct answer, the score of 1 will be given, while the score will be given a positive score of 5. The student will be able to take the oral exam on the same day of the written test only after passing the written exam with the highest grade. or equal to 18/30. The final score will take into account both tests.

Contacts/More Information

E-mail: caterina.verrigni@unich.it
Student days and hours: every Wednesday afternoon from 2.30 to 4.30 pm at the Department

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

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