Teaching code

4S00635

Teacher

Sebastiano Maurizio Messina

Coordinator

Sebastiano Maurizio Messina

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo Semestre Magistrali dal Oct 2, 2017 al Dec 22, 2017.

Lessons timetable Moodle Seminars 0

Learning outcomes

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.

Program

FIRST PART
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.
SPECIAL PART
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.

Examination Methods

a