Principles of taxation
Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
Language of instruction
secondo semestre (lauree) dal Feb 15, 2021 al Jun 1, 2021.
This course aims to allow students to be prepared on the Constitutional principles concerning the Italian Tax system, on the rights and obligations of taxpayers, on the direct taxations (the so-called “Irpef” and “Ires” taxation) as well as on VAT from the domestic and European perspective.
At the end of the lessons, the student has to prove to know the important Constitutional Principles for Tax field, the rules for the taxation concerning individuals or legal persons (resident or non-resident), the general criteria on indirect taxation system of domestic and international trade (VAT). Furthermore, students will have to interpret and apply the law to individual cases, using legal language and learned methods.
TAXES AND RULES OF TAXATION
1. THE ITALIAN TAXATION SYSTEM: RIGHTS AND DUTIES OF TAXPAYERS
2. 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.
3. 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
- FONDAMENTI DI DIRITTO TRIBUTARIO, AA.VV., 2020, Wolters Kluwer Italia, capitoli da 1 a 5
- PRINCIPI DI DIRITTO TRIBUTARIO, SALVATORE LA ROSA, 2019, GIAPPICHELLI, TORINO: da pag. 1 a pag. 25; da pag. 110; da pag. 112 a pag. 114; da pag. 141 a pag. 176; da pag. 203 a pag. 217; da pag. 229 a pag. 235
- L’Imposta sul Valore Aggiunto sulle operazioni transnazionali, Maria Grazia Ortoleva, Quiedit, 2013
|Contrino A., Messina S.M. e altri
||Fondamenti di diritto tributario
|| Wolters Kluwer Italia
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. Students have to take two exam. The closed-response test is made of twenty-four 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. This exam lasts 35 min. In order to pass the exam (18/30) students have to reach a minimum score of 12/24. Number 2 open questions (60% of the evaluation) aimed at evaluating the ability to link the themes. This test lasts 20 minutes.
The exam, lasting a total of 55 minutes, is considered passed if at least pass is achieved both in the closed-ended test and in the open questions. The final grade is made up of the weighted arithmetic average of the two grades obtained, with the possibility for the student to take the oral exam on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral exam in order to to refine the assessment.