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 at providing a critical and applied knowledge of the foundations and functions of the Italian tax system, its main taxes (IRPEF and IRES) and their correlations with other taxes in our legal system. It also intends to provide an analytical knowledge of the institutions and discipline of the procedures regarding the main activities of the tax administration (control, collection, reimbursement and imposition of taxes and of administrative penalties). Particular attention will be paid to the legal protections of the taxpayer, including in the supranational context.
Students shall acquire good skills in the application of the institutes, understand their normative connections and practical implications. They shall inter alia identify the most effective protection strategy, depending on the specific circumstances.
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.