Taxation Law (2017/2018)

Course code
4S00319
Name of lecturer
Maria Grazia Ortoleva
Coordinator
Maria Grazia Ortoleva
Number of ECTS credits allocated
6
Academic sector
IUS/12 - TAX LAW
Language of instruction
Italian
Location
VERONA
Period
2° periodo di lezioni - aprile/maggio 2018, 2° periodo di lezioni - febbraio/marzo 2018

Lesson timetable

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Learning outcomes

The main purpose of the course is for participants to gain a basic knowledge on major constitutional law principles related to the Italian taxation system, main taxes and income concepts.

Syllabus

1. TAXES AND RULES OF TAXATION
THE ITALIAN TAXATION SYSTEM

2. RIGHTS AND DUTIES OF TAXPAYERS

3. INCOME TAXES (IRPEF and IRES)
I) evolution of income taxes system;
II) fundamental rules;
III) type of individual incomes;
IV) business profits;
V) no-profit organizations and non-residence subjects;
VI) corporate groups.

4. VALUE ADDED TAX
Physiognomy of V.A.T.; Symptoms of ability to pay V.A.T.; relevant transactions: the supply of goods; Performances and services; The subjective point: the pursuit of undertakings, trades and professions; The area profile relevant transaction; The timing of the relevant transaction and chargeability of V.A.T.; The sales "non-taxable": a) goods and services supplied to non-EU countries; Imports; The intra-Community supplies; Exempt transactions; Taxable amount and rate of each transaction taxed with V.A.T.; obligation of billing and compensation, right of deduction of VAT on purchases; formal obligations; Rules regarding procedure: liquidations, payments, statements annual repayments

Reference books
Author Title Publisher Year ISBN Note
S. LA ROSA Principi di diritto tributario Giappichelli 2016

Assessment methods and criteria

Written and oral. The exam written consists of a multiple-choice written text of 20 questions, which must be answered in 30 minutes; for each correct answer is awarded one point; for every error is subtracted ¼; for each question not answered there isn’t any point. To achieve sufficiency (18/30) students must score a minimum of 12/20.

Teaching aids

Documents

STUDENT MODULE EVALUATION - 2017/2018