Teaching code

4S009795

Academic staff

Sebastiano Maurizio Messina, Maria Grazia Ortoleva

Coordinatore

Sebastiano Maurizio Messina

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo semestre (lauree magistrali) dal Oct 3, 2022 al Dec 23, 2022.

Lessons timetable Moodle Seminars

Learning objectives

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.

Prerequisites and basic notions

Knowledge of the fundamental notions of the functioning of the Italian tax system

Program

The course aims to provide students with specific preparation on the relevant constitutional principles in the Italian tax system, on those that regulate the administrative procedure for determining, assessing, collecting taxes and imposing penalties. The training is then completed by the study of IRES and VAT. ANALYTICAL PROGRAM The program will be divided into 2 parts. In the first part of the course - GENERAL PART - the following topics will be dealt with: A) SOURCES OF TAX LAW and TAX REGULATIONS 1. Interpretation of tax laws 2. Interpretative guidelines of tax authorities 3. Avoidance or abuse of law 4. The effectiveness of the tax rules over time 5. The effectiveness of the tax rules in the space B) THE TAX OBLIGATION: NATURE, STRUCTURE AND SUBJECTS 1. The tax relationship: power, procedure, obligation 2. Distinctions concerning the profile objective of the tax 3. The taxable person. The tax code and tax domicile 4. The plurality of taxable persons 5. Unavailability of the tax obligation? C) THE APPLICATION OF TAXES: FORMS, ACTIVITIES OF TAXPAYERS AND TAX CONTROLS 1. The notion of obligation and the tax return 2. The controls of the return: automated, substantive formal 3. The powers of investigation 4. The defects of the activity preliminary investigation and the related consequences 5. The right to be heard "endoprocedimentale" 6. The principle of good faith and the protection of the taxpayer's trust 7. The taxpayer Guarantor 8. The right to appeal and similar institutes 9. The assessment : tax deeds and types of assessment 10. The tax deed: Notification, deadlines, motivation, signing, invalidity, enforceability of tax deeds 11. assessment in rectification 11.1 assessment of natural persons: (a) analytical; (b) summary 11.2 The assessment of companies and professionals: (a) accounting analysis; (b) analytical-inductive; (c) indices of fiscal reliability; (d) inductive-non-accounting .. 12. The official assessment 13. "Uniqueness" and "globality" of the assessment: the partial assessment and the supplementary / modifying assessment 14. The anti-avoidance assessment 15. The institutes defatting of the dispute: The active repentance. Compliance with the tax act. The assessment with adhesion. Complaint-mediation and judicial conciliation (hints and referral). The tax transaction. Tax self-defense 16. Tax collection: 16.1 Direct withholding taxes. Direct payment 16.2 Compulsory collection. The active subject. Collection by role. The payment folder. The notice of assessment immediately enforceable. The tax injunction. The prescription. In the second part of the course - SPECIAL PART - the following topics will be covered: A. BUSINESS INCOME IN RELATIONS WITH ABROAD 1. Credit for taxes paid abroad 2. Permanent establishment 3. Transfer pricing. 4. The CFC regime 5. The transfer of tax residency out and in 6. The preventive agreements of multinational companies B) EUROPEAN TAXATION 1. The connection criteria and international double taxation 2. The conventions against double taxation D) INTERNATIONAL VAT 1. Territoriality of the supply of goods and provision of services (general rule art. 7-ter and exceptions art. 7-quater - 7-septies direct e-commerce 2. The permanent VAT organization 3. Tax payers in foreign transactions and tax representation 4. Intra-community transactions 5. Transfer to export Regular exporter

Bibliography

Didactic methods

The course will be held in Italian with the support of slides and study materials previously indicated (eg legislation and jurisprudence of the European Union). In addition to the lectures, experts will be invited on some specific and most interesting topics. Finally, exercises will be held useful to verify the maturation and the level of growth in learning the subject and in the use of interpretative tools. Using the University e-learning platform, it will be possible to access all the teaching material used in the lessons and exercises, with the aim of allowing easier preparation for the scheduled assessment tests.

Learning assessment procedures

The exam consists of a written and an oral test. The written test consists of a closed and multiple choice test (1/2 evaluation) whose purpose is to evaluate the learning of the main concepts developed in the course; the test (30% of the evaluation) is graded out of thirty and consists of 20 questions: one point is awarded for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 12/20. The oral exam (70% of the assessment) is aimed at verifying the ability to connect between the topics covered in the course and the interpretation and application of the provisions and is subject to the achievement of sufficiency (18/30) in the written test.

Evaluation criteria

In evaluating the tests, the following three criteria are taken into account: 1) knowledge of the legislation; 2) the effective understanding of the notions, general principles and rationale of the institutes 3) the use of correct legal terminology.

Criteria for the composition of the final grade

The exam is considered passed if at least 18 out of thirty are obtained on both tests. The final grade is given by the arithmetic-weighted average of the result of the written and oral tests.

Exam language

italiano