The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies.
In the special part, the course is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing the income tax and value added tax legislation.
Canali
scheda docente
materiale didattico
Tax law. Tax rule. Sources of tax law. The effectiveness of the tax law in time and space. Interpretation and integration of the tax law. Subjects of the tax law. Tax liability. The implementation of the tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations. Tax justice
SPECIAL PART
First module: The personal income tax (IRPEF). General principles. Income from real estate. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Commercial income. Other income.
Second module: The value added tax (IVA). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territoriality. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
Optional module: The corporation tax (IRES). General principles. Taxpayers. Special rules.
TINELLI G., Istituzioni di diritto tributario. I principi generali, VII edition, WKI CEDAM, Padova, 2023.
SPECIAL PART:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, III edition, WKI CEDAM, PADOVA, 2022. Parte Prima (I tributi statali), Cap. Primo (IRPEF), pag. 3-74; Cap. Secondo (IRES), Sez. Seconda (La determinazione del reddito d'impresa), pagg. 96-141; Parte Terza (I tributi europei), Cap. Primo (IVA), pag. 391-455.
or, as alternative,:
MENCARELLI S., TINELLI G., Lineamenti giuridici dell'imposta sul reddito delle persone fisiche, V edizione, Giappichelli, Torino, 2022, and
MENCARELLI S., SCALESSE R., TINELLI G., Introduzione allo studio giuridico dell'imposta sul valore aggiunto, III edizione, Giappichelli, Torino, 2022.
Optional module: TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, VI edizione, WKI CEDAM, Padova, 2022. Parte Prima (I tributi statali), Cap. Secondo (IRES), Sez. Prima (La struttura dell'imposta), pagg. 75-95; Sez. Terza (I regimi speciali), pagg. 142-183; Sez. Quarta (Le operazioni straordinarie), pagg. 184-204; Sez. Quinta (Le operazioni estintive dell'impresa), pag. 205-210.
Programma
GENERAL PARTTax law. Tax rule. Sources of tax law. The effectiveness of the tax law in time and space. Interpretation and integration of the tax law. Subjects of the tax law. Tax liability. The implementation of the tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations. Tax justice
SPECIAL PART
First module: The personal income tax (IRPEF). General principles. Income from real estate. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Commercial income. Other income.
Second module: The value added tax (IVA). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territoriality. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
Optional module: The corporation tax (IRES). General principles. Taxpayers. Special rules.
Testi Adottati
GENERAL PART:TINELLI G., Istituzioni di diritto tributario. I principi generali, VII edition, WKI CEDAM, Padova, 2023.
SPECIAL PART:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, III edition, WKI CEDAM, PADOVA, 2022. Parte Prima (I tributi statali), Cap. Primo (IRPEF), pag. 3-74; Cap. Secondo (IRES), Sez. Seconda (La determinazione del reddito d'impresa), pagg. 96-141; Parte Terza (I tributi europei), Cap. Primo (IVA), pag. 391-455.
or, as alternative,:
MENCARELLI S., TINELLI G., Lineamenti giuridici dell'imposta sul reddito delle persone fisiche, V edizione, Giappichelli, Torino, 2022, and
MENCARELLI S., SCALESSE R., TINELLI G., Introduzione allo studio giuridico dell'imposta sul valore aggiunto, III edizione, Giappichelli, Torino, 2022.
Optional module: TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, VI edizione, WKI CEDAM, Padova, 2022. Parte Prima (I tributi statali), Cap. Secondo (IRES), Sez. Prima (La struttura dell'imposta), pagg. 75-95; Sez. Terza (I regimi speciali), pagg. 142-183; Sez. Quarta (Le operazioni straordinarie), pagg. 184-204; Sez. Quinta (Le operazioni estintive dell'impresa), pag. 205-210.
Bibliografia Di Riferimento
not expectedModalità Erogazione
Lectures on the exam programModalità Valutazione
Comprehensive answers to questions on the exam program
scheda docente
materiale didattico
Tax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations. Tax Litigations.
Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
More information
7 CFU
Year of attendance: third; second semester.
Prerequisites: Commercial Law I (for LMG/01). Public Law (for L/14).
Attendance: attendance at lectures and seminars is an advantage for the assignment of the Tax Law thesis.
Training events: to attending students is given the opportunity to participate in a hearing at the Tax Court of Second Instance of Rome, to be held in the last month of the course. The date of the hearing will be announced during a lecture in order to collect students’ participations.
TINELLI G., Istituzioni di diritto tributario, VII ed., Cedam, Padova, 2023.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario 2022, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Programma
General partTax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations. Tax Litigations.
Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
More information
7 CFU
Year of attendance: third; second semester.
Prerequisites: Commercial Law I (for LMG/01). Public Law (for L/14).
Attendance: attendance at lectures and seminars is an advantage for the assignment of the Tax Law thesis.
Training events: to attending students is given the opportunity to participate in a hearing at the Tax Court of Second Instance of Rome, to be held in the last month of the course. The date of the hearing will be announced during a lecture in order to collect students’ participations.
Testi Adottati
For the general part:TINELLI G., Istituzioni di diritto tributario, VII ed., Cedam, Padova, 2023.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario 2022, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Modalità Erogazione
ATTENDANCE: Lectures and seminars. Attendance at lectures and seminars is an advantage for the assignment of the Tax Law thesis. Moreover, the lessons will be accompanied by special slides.Modalità Valutazione
Oral exam. In particular, a first part of the exam will be carried out with the collaborators of the chair who will evaluate the student both on the general part of the program and on the special part of the same, normally asking four questions (two on the general part and two on the special part ). The second part of the exam will then be carried out directly with the Professor who will assign the student a final mark from a minimum of 18 to a maximum of 30 cum laude considering, in order to pass the exam, in addition to the substantial skills of the program, also the mastery of the topics, the ownership of language, the ability to offer examples as well as the ability to solve any practical questions.