TAXATION LAW

Single discipline educational activity

Course Sheet

Course code:

DTAV16

Academic Year of enrolment:

2018

Year of supply:

2019/2020

Type of Course:

Related/Supplementary

Degree:

Course of 2nd Cycle Degree in MANAGEMENT AND ECONOMICS

Disciplinary Sector:

Tax Law

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VARRENTI ALESSANDRO

Cycle:

First four months

Hours of classroom activity:

Individual study hours:

114

Objectives

The objective of the course is to cause students to learn tax law and the taxation of corporate and finance transactions through a continuously interactive and not purely didactive method, based on reasoning and on the analysis of the applicable regulations and principles so that to better understand the rationale.

Since the course is dedicated to post graduate students, the program also includes the analysis of case study and their interactive discussion.
Particular attention is also given to tax planning in the study of corporate dynamics, analyzing specific situations to assess the fiscal impact.
The course also focuses on the tax issues that students will be likely to face as future managers or professionals. The expectation is that the teaching method allows students to acquire the tools necessary to deal with any future matter by means of an analysis that goes beyond the pure knowledge of the current regulations.

Contents

1. Organization of financial administration (Ministry of Economy and Finance, Tax Agencies, Revenue Agency); other bodies dependent on the Ministry of the Economy and Finance (e.g. the Finance Police) and auxiliaries. Deeds of the financial administration and self-defense remedies. (By way of reference only: G. De Luca, 2018, pp. 70-84)
2. Tax avoidance and evasion (for reference only: F. Tesauro, 2018, pp. 151-159)
3. IRPEF (for reference only: F. Tesauro, 2018, pp. 275-334)
4. IRES (for reference only: F. Tesauro, 2018, pp. 338-401)
5. Corporate finance transactions (sale, contribution, transformation, merger, demerger, liquidation, transfer, contribution to a mutual fund, sale and lease back) (for the sole purpose of reference: F. Tesauro, 2018, pp. 419-440)
6. VAT and register (for reference only: F. Tesauro, 2018, pp. 443-478 and 481-505)
7. IRAP and other indirect taxes (for reference only: F. Tesauro, 2018, pp. 507-527)

Extended Syllabus

Recommended Bibliography

Compendio di diritto tributario, UTET, 2018, Francesco Tesauro
Manuale di diritto tributario, Simone Legal Editions, 2018, Gianni De Luca

Methods of Provision

Conventional

Teaching Methods

The teaching method includes lectures, case studies, seminars which will also be attended by lecturers with specific experiences, for example in the field of taxation of real estate acquisitions and practical exercises.
The course included 36 hours of lessons divided into 2 lessons of 3 hours per week.

Evaluation methods

Verification of learning:

Verbal examination concerning the program in order to verify the knowledge of the institutions. The questions tend to be the same for all students, so as to ensure homogeneity and fairness.

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

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