Unit TAX LAW
- Course
- Business administration
- Study-unit Code
- GP004184
- Location
- TERNI
- Curriculum
- In all curricula
- Teacher
- Roberta Corriere
- Teachers
-
- Roberta Corriere
- Hours
- 42 ore - Roberta Corriere
- CFU
- 6
- Course Regulation
- Coorte 2019
- Offered
- 2021/22
- Learning activities
- Caratterizzante
- Area
- Giuridico
- Academic discipline
- IUS/12
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- The course aims to provide a relevant basic preparation of the Italian tax system. The teaching program is split in two. The first module is focused on the study of principles and general institutes.
These are topics useful for understanding the underlying logic of taxes and their articulation, as well as the operating mechanism of the so-called implementation phase of the tax, which provides the involvement, in a collaborative function, of the taxpayer and of third parties called to comply with a series of obligations instrumental to the assessment and settlement of taxes.
The subject of study are the constitutional principles in tax matters; the tribute and it’s articulations; the tax laws types (with particular reference to the facilitative and anti-elusive taxation); the subjects; the obligations under and the tax return.
The second part of the program focuses on the study of individual taxes, in order to provide to the student an overall picture of the structure and articulation of the current tax system in Italy, as well as the logic underlying of the various forms of withdrawal.
The study of the special part has the purpose to understand:
- the main direct and indirect taxes (such as IRPEF, IRES, IRAP, local taxes, IVA, duties and excise duties);
- the companies and corporate groups taxation mechanisms (taxation for transparency, national and worldwide consolidation);
- the phenomenon of international corporate tax planning and, consequently, the taxation mechanisms used, so it’s necessary to study the following topics: the international conventions against double taxation; the permanent establishment; regulatory remedies against the abuse of international tax planning, such as the regulation of Controlled Foreign Companies; the transfer pricing regime. - Reference texts
- For the study of the general part it’s recommended the use of the slides available on the site www.economiatr.it
Recommended texts for the special part:
- P. BORIA, Il sistema dei tributi, Tomo I, Le imposte dirette, Torino, 2018;
- P. BORIA, Il sistema dei tributi, Tomo II, Le imposte indirette, Torino, 2019.
Students who need clarification about the topics covered by the course, can contact the teacher for a meetings. - Educational objectives
- This teaching represents an important opportunity for the student to acquire the basics of the current tax system, and the necessary tools for understand the logic and the mechanisms subtended the various forms of taxation.
As specified in the previous section, the main knowledge to acquire concerns:
- the Constitutional and European principles in tax matters;
- the general institutes and the mechanisms of the general institutes about the tax implementation;
- the main taxes in our legal system;
- the phenomenon of international corporate tax planning and the taxation mechanisms envisaged.
Tax law, especially in recent times, is characterized by a continuous matter evolution, with repeated operations by the Legislator.
It’s essential to develop the student’s ability to fully understand the inspirations principles of the matter and the logics for the determination of the various taxes, putting the student in the condition not only to apply them in practice, but also to read and autonomously interpret any future legislative changes. - Prerequisites
- In order to take the tax law exam, it’s necessary to have successful taken the civil law and commercial law exams.
- Teaching methods
- The teaching methodology foresees lessons in classroom, the aim of which is to put the student in the condition of fully understanding the mechanisms of the subject, implementing the knowledge with analysis practical of some cases, simulations in the classroom and active participation.
- Learning verification modality
- The exam includes only the final oral exam which is divided into three questions relating to topics explored during the course and studied on the recommended texts. The purpose of the test is to value the knowledge level and the mastery of the matter.
For the exam’s valuation, the following criteria are taken into consideration:
1) completeness of explanation;
2) depth of analysis;
3) ability to connect, reasoning and practical application of theoretical notions studied;
4) property of language.
The exam’s duration depends about the progress of the test itself.