Teaching code

4S00319

Teacher

Maria Grazia Ortoleva

Coordinator

Maria Grazia Ortoleva

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

2° periodo lezioni (2A) dal Feb 12, 2025 al Mar 25, 2025.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course is intended to provide the student with the basic knowledge of the constitutional principles relevant to the Italian tax system, the rights and duties of taxpayers, as well as direct taxes and VAT in a European and national perspective.

At the end of the course, the student will be able to analyse the provisions on the taxation of natural and legal persons and on the indirect taxation in national and international trade; to formulate autonomous judgments on actual cases and to use an adequate legal method and an appropriate legal jargon.

Prerequisites and basic notions

No prior knowledge is required

Program

The course includes 48 hours of frontal teaching, as well as seminars on specific topics of greatest interest. The program will be divided into 2 parts. The first part of the course will deal with: - the sources; the interpretation of tax laws; the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution, direct taxes (Irpef and Ires). The second part of the course will be devoted mainly to VAT. In addition to the textbook, the student must demonstrate, during the examination, that they know and be able to comment on the provisions of the Italian Constitution relevant for tax purposes, the provisions of the TUIR, of Presidential Decree no. 633/72 and the Directive n. 2006/112 / EC object of the program and indicated in detail in the e-learning. Therefore, during the study, constant consultation of the regulatory texts available on the website www.normattiva.it is recommended. ANALYTICAL PROGRAM I. TAXES AND TAX REGULATIONS a. Notions and classifications of taxes: the distinction between taxes and duties and the structural elements of the tax b. Constitutional principles and sources c. The interpretation of tax laws d. The rights and duties of the taxpayer: the declaration and payment obligations e. The right - duty to operate withholding taxes and tax substitution II. VAT: indirect taxes within the framework of Italian taxation 2. Value added tax: origin, structure and object 2.1. The scope of application of the tax: 2.2. Taxable persons 2.2.1 the permanent establishment 2.3. The objective requirement 2.4. The territoriality of the operations 2.5. The moment of imposition 2.6. The methods of applying the tax and the obligations of taxable persons: invoicing, settlement and annual return 2.7. The revenge 2.8. The right to deduct 2.8.1 The extent of the deductible tax: the so-called prorate 2.8.2 The immediacy of the right, the deduction adjustments and the deadline for exercising the deduction 3. Notes on intra-EU transactions and transfers export III. IRPEF 3.1. The subject of the taxes and the role of the categories of income 3.2 General framework and characteristics of the tax 3.3 The taxability of income deriving from illegal activities and "possession" as a criterion for the subjective attribution of income 3.4 Taxable persons 3.5 Tax residence and principles general territorial delimitation of taxable income 3.6 The categories of income: general characteristics and structural rules A) Income from land B) Income from capital C) Income from employment D) Income from self-employment E) Income from business F) Other income 3.7 Determination of the tax base and the “debit” or “credit” tax 3.8 The taxation regime for partnerships and family businesses IV. IRES 4.1 General framework and characteristics of the tax 4.2 Taxable persons 4.3 Tax residence and related general principles of taxation 4.4 The requirement of commerciality, "third sector entities" and "social enterprises" 4.5 Determination of the tax base and of the tax for the various IRES taxable persons

Bibliography

Didactic methods

The course lasts 60 hours and will be held in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union).

Learning assessment procedures

The aim is to evaluate the learning of the basic legal notions of the discipline, their ability to use an appropriate technical-legal language, to connect the different legal institutions as well as to understand their rationale. Written and oral. The exam written consists of a multiple-choice written text of 20 questions, which must be answered in 30 minutes; for each correct answer is awarded one point; for every error is subtracted ¼; for each question not answered there isn’t any point. To achieve sufficiency (18/30) students must score a minimum of 12/20.

Evaluation criteria

In evaluating the tests, the following three criteria will be 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. For those attending, the degree of participation of the student during the lessons and research conducted individually or in groups will also be taken into account

Criteria for the composition of the final grade

The final grade is made up of the simple arithmetic mean of the two grades obtained in the two parts (written and oral)

Exam language

italiano

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