TAXATION LAW

Single discipline educational activity

Course Sheet

Course code:

00033L

Academic Year of enrolment:

2019

Year of supply:

2020/2021

Type of Course:

Characterising

Degree:

Course of 1st Cycle Degree in BUSINESS ADMINISTRATION

Disciplinary Sector:

Tax Law

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VERRIGNI CATERINA

Cycle:

Second semester

Hours of classroom activity:

Individual study hours:

102

Prerequisites:

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

Objectives

The course within the professional path is aimed at preparing graduates projected towards the accounting profession (consultants, auditors) from a legal perspective.
This is a subject that allows the graduate in Business Administration to acquire the 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 problems related to the company in terms of tax planning.

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
1) The sources
2) Constitutional principles.
3) The tax obligation
4) Passive subjects
5) The declaration
6) The preliminary investigation
7) The assessment notice (general discipline and type)
8) The tax avoidance
9) The payment
THE TAX LAW OF THE COMPANY
- Income taxes.
10) The income tax of persons
11) Individual income (income from land, income from capital, income from employment, income from self-employment, business income, other income)
12) Corporate income tax (taxable persons, business income, group taxation)
13) The regional tax on productive activities
- Indirect taxes
14) Value added tax (structure, tax rules, obligations, territoriality, imports, non-taxable transactions)
15) Registration tax (nature, assumption, registration, taxable persons, VAT / register alternativit

Recommended Bibliography

For all without distinction: L. del Federico, Exercises cases and materials for the study of Tax Law, Giappichelli, last edition (of fundamental importance for the purposes of the written test and oral exam); it should be noted that the on-line part will also be of fundamental importance for both the written and oral tests.
For all:
- F. Tesauro, Institutions of Tax Law, Voll. I and II, UTET Torino, last edition (limited to the parts indicated in the program)
In alternative 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 accompanied by valid application seminars for the acquisition of the training credits of 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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