Teaching code

4S00411

Teacher

Maria Grazia Ortoleva

Coordinator

Maria Grazia Ortoleva

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo semestre L dal Sep 23, 2024 al Jan 10, 2025.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

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 as well as on VAT. 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, and the general criteria on indirect taxation system of domestic and international trade (VAT).

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 adjustments of deduction 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 48 hours (6 CFU) 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 purpose of the exam 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. The exam takes place in the manner described below. A) For students who intend to take advantage of the option of taking the "partial vote" intermediate test, the exam consists of two tests. The first test (intermediate "partial vote" test), concerning the topics covered in the first part of the course (the sources; the interpretation of tax laws; VAT) consists of: - a closed-ended test and multiple (30% of the evaluation), evaluated out of thirty, is made up of 12 questions: one point is assigned for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The first test, lasting a total of 40 minutes, is passed if at least the pass is achieved both in the closed-ended test and in the open questions. The grade of the mid-term exam remains valid only for the first exam session (two sessions) following attendance. The test is open to all attending and non-attending students. Without prejudice to the possibility for the student to take the oral test in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. The second test, concerning the topics covered in the second part of the course (the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution; IRPEF AND SUBJECTS LIABILITIES IRES) consists of: - a closed and multiple choice test (30% of the evaluation), evaluated out of thirty, is made up of 12 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. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The second test, lasting a total of 40 minutes, is passed if the pass is achieved both in the closed-ended test and in the open questions. B) Students who decide not to take the intermediate test, Students who do not pass the intermediate test or refuse the grade of the intermediate test must take the exam according to the following modality: - a closed and multiple choice test (30% of the evaluation ), evaluated out of thirty, is made up of 30 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. This test lasts 45 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 18/30 - n. 3 open questions (70% of the evaluation) aimed at evaluating the ability to link the themes. This test lasts 30 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least two out of three questions. The exam, lasting a total of 75 minutes, is passed if at least a pass is achieved both in the closed-ended test and in the open questions.

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

A) Students have the right to take the "partial vote" intermediate test, the exam is considered passed and at least a pass is achieved in both tests. The final grade is made up of the simple arithmetic mean of the two grades obtained in the two parts. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. B) For students who do not take the intermediate test, for those who do not pass the intermediate test or refuse the grade of the intermediate test, the exam, which lasts a total of 75 minutes, is considered passed if at least sufficient is achieved both in the test with closed answers and open questions. The final grade is made up of the weighted arithmetic average of the two grades obtained. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment.

Exam language

italiano

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