Principles of taxation (2016/2017)

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
VERONA
Period
secondo semestre triennali dal Feb 20, 2017 al Jun 1, 2017.

Lesson timetable

secondo semestre triennali
Day Time Type Place Note
Monday 11:50 AM - 1:30 PM lesson Lecture Hall B  
Tuesday 2:00 PM - 3:40 PM lesson Lecture Hall B  
Wednesday 11:50 AM - 1:30 PM lesson Lecture Hall B  

Learning outcomes

The course aims at providing students with a basic knowledge on the relevant constitutional principles of the Italian tax system, on the rights and obligations of the taxpayer, on direct taxes (income tax and IRES) and VAT, both from the European and national perspective.

Syllabus

AXES AND RULES OF TAXATION
1. THE ITALIAN TAXATION SYSTEM: RIGHTS AND DUTIES OF TAXPAYERS

2. 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

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.

Textbooks:
PRINCIPI DI DIRITTO TRIBUTARIO, SALVATORE LA ROSA, ultima EDIZIONE, GIAPPICHELLI, TORINO,: 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

Assessment methods and criteria

s

STUDENT MODULE EVALUATION - 2016/2017