ISTITUZIONI DI DIRITTO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
- Contacts/Info
Fundamentals of Commercial Law are preliminary to this exam.
The exam consists 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).
The written test lasts 30 minutes and is corrected immediately by the committee.
The oral exam aims to assess the course objectives. A frank knowledge of the sources and fundamental principles, in addition to good presentation skills, 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, are fluent in exposition, possess 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.
Program and books are identical for attending and non-attending students.
Attendance is strongly recommended.
The course covers fundamentals and functions of the Italian tax system, its essential taxes (IRPEF and IRES), and aims to offer the skills necessary for interpreting the complexity of the sources of law, both domestic and supranational. Students shall master the criteria governing the determination of taxable wealth and the allocation of public expenditures. They shall also be able to distinguish income schedules (income from land, capital income, self-employed and employment income, business income and other income), depending on the rules concerning the determination of the tax base; and to deal with concrete tax issues, requiring problem-solving and both analytical and argumentative skills.
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, in the light of the tax reform (Law No. 111/2023).
The program includes:
• Fundamental principles, i.e. constitutional and European ones
• Sources and Statute of Taxpayers’ Rights
• State revenue, the concept of taxation and its functions
• Tax implementation acts and procedures; tax returns and assessments
• IRPEF and IRES: tax structure, tax base and taxable persons; income categories; tax calculation.
Having examined the fundamentals of the Italian tax system, its sources and guiding principles, the course focuses on the income tax, with particular attention to income categories.
The program in detail covers:
Fundamental principles of the tax system, constitutional and European ones
Sources and Statute of Taxpayers' Rights
State revenue, the concept of taxation and its functions
Tax implementation acts and procedures; tax returns and tax assessments
IRPEF and IRES regulations: tax structure, prerequisites and taxable persons; regulations governing income categories; tax calculation.
In detail
Income from land
Employment and self-employment income
Income from capital and other income
Business income:
Notion; determination (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 on assets and credits
Lectures integrated with case studies and practice, which include discussion of practical cases, even with professional. An up-to-date collection of tax laws is recommended.
Please refer to the teacher's page.