The course aims to provide theoretical and practical knowledge of the fundamentals of the Italian tax system, its main taxes (IRPEF and IRES) and its domestic and supranational sources. It also aims to provide analytical knowledge of the institutions and regulations governing the authoritative and collaborative implementation of taxes (tax compliance), in the light of the reform (Law No. 111/2023). In addition to the traditional topics of taxation and related protections, including procedural ones, particular attention will be paid to the impact of digitalization on subjective situations and on related protections. Students shall understand and be able to evaluate the practical application of institutions; understand their practical implications; deal with concrete tax issues, requiring problem-solving and both analytical and argumentative skills. They shall inter alia identify the most effective protection strategy, depending on the specific circumstances.
Course Prerequisites
Fundamentals of Commercial, Administrative and European Union Law are recommended.
Teaching Methods
Lectures integrated with case studies, practice sessions with external professionals also. An up-to-date collection of tax laws is required.
Assessment Methods
The exam consists of a multiple-choice test (passed with the correct answer to at least 12 out of 15 questions) and of an oral examination. The written test lasts 30 minutes and is corrected immediately by the committee. The oral exam is designed to assess the course objectives. A frank knowledge of sources and fundamental principles, in addition to good presentation skills, is required to pass the exam (18-20/30). The grade of: - 20-24/30 is awarded to those who also demonstrate a good knowledge, and presentation skills, on the fundamental topics covered in the course; - 25-27/30 is awarded to those who also demonstrate critical analysis skills. - 28-30/30 is awarded to those who demonstrate excellent knowledge and are fluent and also possess critical analysis, and ability to make interdisciplinary connections. In case of full mastery of the topics covered, ability for critical analysis, and mastery of legal and technical language, honors may be awarded. Program and books are identical for attending and non-attending students. Attendance is strongly recommended
Contents
Once examined the fundamentals of the Italian tax system, its sources and core principles, the course focuses on the study of the implementation of taxes.
