Advanced issues in Business Taxation and Value Added Tax
Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
primo semestre lauree magistrali dal Oct 1, 2018 al Dec 21, 2018.
The course aims to provide students with specific training of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes and of penalities. Training is completed by the study of IRES and VAT. Alongside the lectures, there will be invited experts on some specific topics and will be held useful exercises to check the ripeness and the level of growth in learning the material and the use of interpretative tools. Finally, using the e-learning platform of the University, students have access to all didactic materials used during the lessons and exercises, in order to simplify individual training for final evaluation.
I. Taxes and tax regulations: classification of taxes; sources of rules; the interpretation of the rules; effectiveness of the tax laws in time and space.
II. The Duties and taxes fundamental rights: the declaration.
III. Duties and rights of tax sysetm: accounting requirements; the right and duty to operate the withholding tax and replacement; the right and duty of revenge.
IV. Rules of performances in fiscal fields: the principle of unavailability of the tax; solidarity; compensation.
V. Organization and tasks of tax Offices: the reform of the tax and the tax Agencies; the distinction of administrative tax.
VI. The activities of direction.
VII. The cognitive activity.
VIII. The assessment activities.
IX. The collection activities.
I. IRES: taxable persons; the discipline of income assets and liabilities; the determination of business income; national consolidation; transparency.
II. VAT - 1. Physiology of value added; 2. Operations relevant to tax: the supply of goods and services; 3. The subjective point: the pursuit of undertakings, trades and professions; 4. The area profile 5. The mechanism of application of VAT: the moment in which the operation relevant and chargeability of the tax; revenge and deduction 6. The sales relevant "non-taxable": a) goods and services supplied to non-EU countries 7. Imports; 8. The intra-Community transactions 9. Non-residents: identification methods; permanent establishment and refund
III. THE INTERNATIONAL TAXATION: the tax havens and non-deductibility cost black list; system of CFCs; transfer pricing.
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The exam is made up of two parts, a writing one and an oral one.
The writing part is a multiple choice test aimed to evaluate students’ knowledge of the topics dealt with at lesson. This part consists of 20 questions: for each right answer one point is assigned, for each wrong answer 0.25 is subtracted, non-given answers are not worth any point.
The writing test lasts 30 minutes, in order to get the pass mark (18/30) students have to reach a minimum score of 12/20.
The oral examination, intended to test students' abilities in drawing connections between topics discussed during the course and to interpret and apply legal provisions, can be taken only by students that passed grade the writing test (minimun grade is 18/30) in the first place.
The exam will be deemed passed only if in both examinations students received at least 18/30.