DIRITTO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
- Contacts/Info
Knowledge of Commercial, Administrative and European Union Law is recommended.
The exam consists of an oral test, which is accessed after passing a multiple-choice test (which assumes the correct answer to at least 12 out of 15 questions).
The written test lasts 30 minutes and is corrected immediately by the committee and the result is immediately published.
The oral examination (which can be accessed only if one has passed the written test) focuses on 5/6 questions referring to the program of the course and is aimed at verifying the achievement of the knowledge objectives of the course.
A frank knowledge of the essentials of the tax system and income taxes, explained in technical and appropriate language, is necessary to pass the exam (18-20/30).
The grade of:
- 20-24/30 is awarded to those who also demonstrate a good knowledge of the fundamental topics covered in the course;
- 25-27/30 is awarded to those who also demonstrate critical analysis skills.
- 28-30/30 is awarded to those who demonstrate excellent knowledge and exposition of the subject matter, critical analysis, and ability to make interdisciplinary connections.
In the case of full mastery of the topics covered, ability for critical analysis, and mastery of legal and technical language, honors may be awarded.
There are no differences in examination and study texts for attending and nonattending students.
The course aims to provide the student, on a preliminary basis, with knowledge of the fundamental principles of the Italian tax system, the essential elements of direct taxes (IRPEF and IRES) and the criteria governing their determination. It then moves on to the regulation of tax procedures, with regard to the activities exercised by the Tax Administration: control, collection, reimbursement and imposition of taxes and of administrative penalties. Particular attention will be paid to the measures that the Tax Administration can take at the conclusion of these proceedings and the forms of protection (procedural and/or procedural) that the taxpayer can have recourse to.
The student shall understand the type of activity carried out by the Tax Administration and identify the most effective form of taxpayer defense. He/she will have to be able to assess whether it is appropriate to defend oneself in the administrative forum or rather the procedural one. The course also aims to provide the necessary tools for a critical analysis of the institutions that characterize it.
Once examined the fundamentals of the Italian tax system, its sources and core principles, the course focuses on the study of tax procedures.
The course analyzes:
fundamental principles of the Italian tax system with regard to the Constitution, EU law, the Statute of Taxpayers' Rights
essential elements of direct taxes
legal and accounting obligations
tax procedure (relations between the taxpayer and the tax administration, tax assessment and collection and administrative sanctions).
The program covers the following topics:
Principles of legality and reservation of law
Sources of tax law and the Statute of Taxpayers' Rights
The notion of a tax (essential elements, exclusions, exemptions, assimilations)
EU principles relevant to tax matters
Ability to pay, impartiality and good performance of the Public Administration principles
Individual and corporate income taxes
Subject matter
Taxable persons
Tax residence and permanent establishment
Taxable base
Income produced in an associated form
Tax period
Determination of total income, discipline of losses, deductible expenses
Determination of tax, deductible charges
Separate taxation
Application of tax to non-residents
Relations between financial administration and taxpayer
Tax return
Power and activities of the Tax Administration: automatic and formal checks of the tax return
Amending the tax declaration: analytical, synthetic, inductive, and extra-accounting tax assessments
Accertamento con adesione
The power of assessment and its statute of limitations
Tax collection
Autotutela
Other fiscal procedures (reimburse and imposition of administrative sanctions)
Lessons will be held in presence and will be integrated with case studies, practice sessions and contributions from the civil and business society. An up-to-date Tax Code is recommended.
Students will be heard upon appointment to be agreed in advance with the Teacher.