TAX LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- FRANCESCO CROVATO
- Credits
- 9
- Didactic period
- Primo Semestre
- SSD
- IUS/12
Training objectives
- The course aims at providing students with the basic principles of tax legislation. It focuses on the constitutional rules that define rights and obligations of taxpayers, the jurisdiction of tax authorities and their statutory limits as outlined in Personal, Corporate and VA Tax Acts. A particular concern will be to highlight corporate tax obligation. The course is made up of a general section and a section dealing with specific issues.
At the end of the course the student begins to be able to solve problems. Prerequisites
- No specific requirements
It is required a good capacity of logical reasoning Course programme
- Introduction to the Course (1 hours)
General Section (16 hours)
The evolution of Tax Law
Types of taxation
Constitutional basis of Tax Law
Interpretation of Tax Law
The legal status of Tax Returns
The statutory powers of tax authorities and the rights of taxpayers
The burden of proof
Tax Auditing
tax evasion
Issues Section (46 hours)
Direct Taxes
Income tax: general principles
Income from Land
Income from Capital
Income from different sources
Employee Income
Self employed income
Corporate Income
Indirect Taxes: General Principles
• VAT: principles, applications, exemptions, reporting criteria, payment at intervals and legal obligations, yearly returns
Real estate Taxes
Municipal Taxes Didactic methods
- Lectures/seminars.
Learning assessment procedures
- Oral examination.
The course exam is devoted to test the level of achievement of the previously indicated training objectives. The questions cover all the thematic areas of the program. Reference texts
- educational material on classroom
codice c2wh54t
