Teaching code

4S00411

Teacher

Maria Grazia Ortoleva

Coordinator

Maria Grazia Ortoleva

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

secondo semestre lauree triennali dal Feb 18, 2019 al May 31, 2019.

Lessons timetable Moodle Seminars 0

Learning outcomes

The course aims at providing students with a basic knowledge on the relevant constitutional principles of the Italian tax system, on the rights and obligations of the taxpayer, on direct taxes (income tax and IRES) and VAT, both from the European and national perspective.

Program

TAXES AND RULES OF TAXATION
1. THE ITALIAN TAXATION SYSTEM: RIGHTS AND DUTIES OF TAXPAYERS

2. VALUE ADDED TAX
Physiognomy of V.A.T.; 2. Symptoms of ability to pay V.A.T.; 3. relevant transactions: the supply of goods; 4. Performances and services; 5. The subjective point: the pursuit of undertakings, trades and professions; 6. The area profile relevant transaction; 7. The timing of the relevant transaction and chargeability of V.A.T.; 8. The sales "non-taxable": a) goods and services supplied to non-EU countries 9. Imports; 10. The intra-Community supplies 11. Exempt transactions 12. Taxable amount and rate of each transaction taxed with V.A.T.; 13 obligation of billing and compensation, right of deduction of VAT on purchases; 14 formal obligations; 15. Rules regarding procedure: liquidations, payments, statements annual repayments

3. INCOME TAXES (IRPEF and IRES)
I) evolution of income taxes system;
II) fundamental rules;
III) type of individual incomes;
IV) business profits;
V) no-profit organizations and non-residence subjects;
VI) corporate groups.

Textbooks:
PRINCIPI DI DIRITTO TRIBUTARIO, SALVATORE LA ROSA, ultima EDIZIONE, GIAPPICHELLI, TORINO,: da pag. 1 a pag. 119; da pag. 141 a pag. 175; da pag. 203 a pag. 221; da pag. 223 a pag. 238
About V.A.T.:
- L’Imposta sul Valore Aggiunto sulle operazioni transnazionali, Maria Grazia Ortoleva, Quiedit, 2013

Examination Methods

The exam – which aim is to evaluate the learning progress regarding basic law notions, the student's capability to use proper legal jargon, to link the different legal institutions and to understand their reason – will take place according to procedures here described.

A) Students who intend to make use of the possibility to take the intermediate exam "a voto parziale", will undergo a double-step examination.
a1) Firstly they will take the test "a voto parziale", which will cover the first half of the topic covered during the course (sources, interpretation of tributary norms, rights and duties of taxpayers, tax statements and payments obligation, rights and duties, acts withholding and tax replacements; Irpef and Ires) will consist of:
- a closed-response test (which will amount to 40% of final grade), the grade evaluation is on a thirtieth scale, is made of twelve questions: for each correct answer a point is assigned, for each mistake a quarter of a point is subtracted, no answer does not change the score. This exam lasts 20 min.
In order to reach the pass mark (18/30) students have to answer correctly 7 out of 12 questions.
- number two essay questions (worth 60% of final grade) aimed at evaluating students’ ability to make connections between different topics. This exam lasts 20 min. In order to reach the pass mark (18/30) students have to answer correctly at least one out of two question.
The first part, that will last 40 minutes, will be considered passed if both subparts are passed.
The evaluation will be considered valid only for the first exam period after students' attendance.
The writing test is opened to both attending and non-attending students.
a2) The second exam is related to the topics we dealt with in the second part of the course (VAT). This test consist of:
- a multiple choice test which will be 40% of the final grade. This part is made of 12 questions, for every right answer is assigned one point, for every wrong answer is subtracted 1/4 point, non-given answers are not worth any point. This part of the test is going to last 20 minutes. In order to reach the pass mark (18/30) students have to reach a minimum score of 7/12.
- two essay questions (60% of the final grade) are going to be focused on students’ ability to make connections between different topics. This part lasts 20 minutes. In order to reach the pass mark (18/30) students have to answer at least at one of the questions.
The second test lasts in total 40 minutes. It is passed only if the student reaches the pass mark both in the multiple choice part and in the essay questions. The final grade is made up of the arithmetic mean between the two grades.

B) Students, that decide not to take the midterm or students who both haven’t reach the pass mark or have refused their grade, have to take another exam that consists of:
- a multiple choice test (30% of the grade), evaluated in thirtieths, is made up of 24 questions, for every right answer is assigned one point, for every wrong answer is subtracted 1/4 point, non-given answers are not worth any point. This test lasts 35 minutes. In order to reach the pass mark (18/30) students have to score at least 14/24 points.
- number 3 essay questions (70% of the grade) are going to be focused on students’ ability to make connections between different topics. This test lasts 30 minutes. In order to reach the pass mark (18/30) student must answer to at least two questions.
In total the test lasts 65 minutes, it is considered passed only if the student reaches the pass mark in both multiple choice and essay questions. The final grade is made up with the arithmetic weighted average between the two grades.
It is also possible for students who want to improve their final grade to take an oral test about the whole program.