CLEA

Language:

Italian
Textbooks:

L. del Federico, Exercises cases and materials for the study of tax law, Giappichelli, latest edition
- A. Carinci - T. Tassani, Tax law manual, Giappichelli, latest edition (limited to the parts indicated in the program)

All legislation, case law and administrative practice can be found on the website of the Ministry of Economy and Finance (www.finanze.it).
Learning objectives:

The course within the professional path is aimed at preparing graduates projected towards the accounting profession (consultants, auditors) from a legal perspective.
EXPECTED LEARNING RESULTS
The student is expected to:
- acquire knowledge of tax legislation through participation in lectures, seminars, etc.
- acquire the necessary knowledge to frame and solve the problems related to the company in terms of tax planning (national and international)
- learn how the internal tax system works
KNOWLEDGE AND UNDERSTANDING
At the end of the course the student must:
- have knowledge of the internal tax system
- know the main taxes that characterize the legal system
distinguish the substantive rule from the procedural rule
- know the European principles that impact on tax matters
Prerequisite:

Students interested in assigning the thesis are strongly advised to attend lectures and seminars.
Teaching methods:

Lectures which will be accompanied by application seminars valid for the acquisition of training credits
Exam type:

The verification of the students' preparation will take place with an oral exam
Sostenibilità:
Agenda 2030 Objectives for sustainable development:

This course contributes to the realization of the UN objectives of the 2030 Agenda for Sustainable Development
Further information:

E-mail: caterina.verrigni@unich.it
Student reception days and hours: every Wednesday afternoon from 2.30 pm to 4.30 pm at the Department of Legal and Social Sciences

The course aims to provide in-depth preparation on the general part of the subject and on corporate taxation. The first part concerns the constitutional foundations of public finance, the sources and interpretation of tax law, the subject of active and passive subjects, the system of tax returns, controls and executive assessments, with hints on the remaining tax procedures and taxpayer protection; the second part of the program is dedicated to corporate and company tax law and deals with the main direct and indirect taxes.
An application module dedicated to corporate taxation is also offered, articulated in the performance of exercises and in the analysis of cases and materials.

GENERAL TAX LAW
1) The sources
2) The constitutional principles.
3) The tax obligation
4) The taxable persons
5) The declaration
6) The investigation
7) The notice of assessment (general discipline and type)
8) Avoidance
9) The collection
COMPANY TAX LAW
- Income taxes.
10) Personal income tax (assumption, taxable persons, taxable and tax)
11) Individual income (land income, capital income, employment income, self-employment income, business income, miscellaneous income)
12) Corporate income tax (taxable persons, business income, group taxation)
13) The regional tax on productive activities
- Indirect taxes
14) Value added tax (structure, tax rules, obligations, territoriality, imports, non-taxable transactions)
15) The registration tax (nature, prerequisite, registration, taxable persons, VAT / register alternatives)