Principles of taxation (2015/2016)

Course partially running (all years except the first)

Course code
4S00411
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
VICENZA
Period
secondo semestre triennali dal Feb 15, 2016 al Jun 1, 2016.

Lesson timetable

secondo semestre triennali
Day Time Type Place Note
Monday 11:00 AM - 12:40 PM lesson Lecture Hall VM4  
Wednesday 11:00 AM - 1:30 PM lesson Lecture Hall VM4  

Learning outcomes

The course aims to provide students with a basic knowledge of constitutional principles relevant in the Italian tax system, of the most important taxes and fundamental rules which regulate that system.

Syllabus

TAXES AND RULES OF TAXATION
THE ITALIAN TAXATION SYSTEM

2. 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.

3. VALUE ADDED TAX
Physiognomy of V.A.T.; 2. Symptoms of ability to pay V.A.T.; 3. relevant transactions: the supply of goods; 4. Performances and services; 5. The subjective point: the pursuit of undertakings, trades and professions; 6. The area profile relevant transaction; 7. The timing of the relevant transaction and chargeability of V.A.T.; 8. The sales "non-taxable": a) goods and services supplied to non-EU countries 9. Imports; 10. The intra-Community supplies 11. Exempt transactions 12. Taxable amount and rate of each transaction taxed with V.A.T.; 13 obligation of billing and compensation, right of deduction of VAT on purchases; 14 formal obligations; 15. Rules regarding procedure: liquidations, payments, statements annual repayments

RIGHTS AND DUTIES OF TAXPAYERS

4. SPECIFIC RIGHTS AND DUTIES
Textbooks:
PRINCIPI DI DIRITTO TRIBUTARIO, SALVATORE LA ROSA, TERZA EDIZIONE, GIAPPICHELLI, TORINO, 2009: da pag. 1 a pag. 119; da pag. 141 a pag. 175; da pag. 203 a pag. 221; da pag. 223 a pag. 238
About V.A.T.:
- L’Imposta sul Valore Aggiunto sulle operazioni transnazionali, Maria Grazia Ortoleva, Quiedit, 2013

STUDENT MODULE EVALUATION - 2015/2016