Taxation Law (2020/2021)

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

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.