ISTITUZIONI DI DIRITTO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
- Contacts/Info
ECTS in Commercial Law is considered as preliminary to this exam.
The exam will consist of an oral test, which can be accessed only after passing a multiple-choice test (which requires the correct answer to at least 12 questions out of 15).
Both written and oral test cover the topics included in the course and indicated in the published syllabus.
The written test lasts 30 minutes and is corrected immediately by the committee. The outcome is communicated to students after correction.
The oral exam covers 5/6 questions referring to the program of the course and is aimed at verifying the achievement of the course knowledge objectives.
A frank knowledge of the essentials of the tax system and income taxes, explained in technical and appropriate language, is required 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 principles, criteria for determining income and taxes and income categories;
- 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 of critical analysis, and mastery of legal and technical language, honors may be awarded.
There are no differences in examination syllabus and study texts for attending and nonattending students.
The course aims at providing students with the knowledge of the fundamentals and functions of the Italian tax system, its essential taxes (IRPEF and IRES) and their correlations with the rest of our system. Students will know the criteria governing the determination of taxable wealth and the allocation of public expenditures, in the national and supranational context. They will also be able to distinguish income categories (land income, capital income, self-employed and employed income, business income and miscellaneous income) and taxpayers, depending on the rules concerning the determination of the tax base.
Having examined the fundamentals of the Italian tax system, its sources and guiding principles, the course focuses on the study and in-depth study of the discipline of income taxes, with particular attention to income categories.
The program in detail is as follows:
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
The tax return
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
Income categories in detail
Income from land
Employment and self-employment income
Income from capital and other income
Business income:
Notion of tax entrepreneur;
determination of business income (simplified and ordinary accounting) and criteria governing its determination - Art. 109, TUIR;
business related assets;
positive components of business income: in particular revenues, capital gains, the institution of participation exemption, dividends interest, real estate income;
negative components: in particular depreciation of tangible, intangible and freely transferable assets, provisions, deferred expenses, losses.
The first 14 to 20 hours of the course are devoted to the general principles of tax law and the basic elements of income taxes. The next 20 hours are dedicated to the income categories (at least 3 hours for each type, except business income for which at least 6 hours are reserved).
Having examined the fundamentals of the Italian tax system, its sources and guiding principles, the course focuses on the study and in-depth study of the discipline of income taxes, with particular attention to income categories.
The program in detail is as follows:
Principles of legality and reservation of law
Sources of law and the Statute of Taxpayers' Rights
The notion of tax (essential elements, exclusions, exemptions, assimilations)
EU principles relevant to tax matters
Ability to pay and impartiality and good performance of the Public Administration principles
The tax return
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
Income categories in detail
Income from land
Employment and self-employment income
Income from capital and other income
Business income:
Notion of tax entrepreneur;
determination of business income (simplified and ordinary accounting) and criteria governing its determination - Art. 109, TUIR;
business related assets;
positive components of business income: in particular revenues, capital gains, the institution of participation exemption, dividends interest, real estate income;
negative components: in particular depreciation of tangible, intangible and freely transferable assets, provisions, deferred expenses, losses.
The first 14 to 20 hours of the course are devoted to the general principles of tax law and the basic elements of income taxes. The next 20 hours are dedicated to the income categories (at least 3 hours for each type, except business income for which at least 6 hours are reserved).
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.