ID:
ECO0388
Duration (hours):
57
CFU:
6
Year:
2025
Overview
Date/time interval
Primo Semestre (15/09/2025 - 12/12/2025)
Syllabus
Course Objectives
The course aims to provide students with the knowledge of the fundamental principles of the Italian tax system, the essential elements of direct taxes (IRPEF and IRES) and the criteria that govern their determination, as well as a detailed knowledge of the income categories that contribute to forming the IRPEF tax base and IRES.
The student must be able to qualify and determine the income categories that can contribute to form the total income (land, capital, self-employment and employee, business and other).
The student must be able to qualify and determine the income categories that can contribute to form the total income (land, capital, self-employment and employee, business and other).
Course Prerequisites
In order to sit for this exam, it has suggested the acquisition ECTS in Commercial Law.
Teaching Methods
The Lessons will take place in person (25 hours) and by e-learning methods (20 hours).
During the lessons Tax Code must be used (in the latest version).
During the lessons Tax Code must be used (in the latest version).
Assessment Methods
The exam will consists of an oral exam, which can be accessed only after passing a multiple choice test (students must answer in a positive way at least 12 questions put of 15). Both the written test and the oral test are based on the contents analysed during the course. During the axamination students can not consult the tax code. The written test lasts 30 minutes and is corrected immediately by the Commission. The outcome is comunicated to the students after the correction. The vision of the tests with insufficient results, a thechoice of the teacher, can take place at the end of the correction or on a subsequent day.
The oral exam focuses on 5/6 questions related to the program of the course and aimsat veifyng the main topics of the course.
The duration of theoral exam (10/20 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knoledge of the essential elements of the tax system and of income taxes, exposed with a techical and approrpiate language.
The vote of:
- 20-24 /30 is assigned to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27 / 30 is assigned to those who demnstrate critical analysis skills.
- 28-30 / 30 is assigned to those who deminstrate excellent knowledge and exposure of the subject, critical analysis, interdiciplinary connection skills.
In case of full mastery of the topics, of critical analysis skills and of Mastering the legal and technical Language, the teacher can give the full mark with distinction (cum laude)
There are no differences as for the program and the bibliography for attending and no-atteding students.
There are no additional assessments.
The oral exam focuses on 5/6 questions related to the program of the course and aimsat veifyng the main topics of the course.
The duration of theoral exam (10/20 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knoledge of the essential elements of the tax system and of income taxes, exposed with a techical and approrpiate language.
The vote of:
- 20-24 /30 is assigned to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27 / 30 is assigned to those who demnstrate critical analysis skills.
- 28-30 / 30 is assigned to those who deminstrate excellent knowledge and exposure of the subject, critical analysis, interdiciplinary connection skills.
In case of full mastery of the topics, of critical analysis skills and of Mastering the legal and technical Language, the teacher can give the full mark with distinction (cum laude)
There are no differences as for the program and the bibliography for attending and no-atteding students.
There are no additional assessments.
Contents
The course, after having examined the fundamentals of the Italian tax system, with particular regard to its sources and its inspiring principles, has as object the study and the deepening of the tax regulations on incomes, with particular attention to income categories.
The program is as it follows
The principle of reserve of law (Article 23 of the Constitution)
The sources and the Statute of taxpayers' rights
The notion of tax (essential elements, exclusions, exemptions, assimilations)
The applicable EU tax principles
The principles of ability to pay (Article 53 of the Constitution) and impartiality and good performance of the Public Administration (Article 97 of the Constitution)
The statement
IRPEF and IRES
presupposition
passive subjects
fiscal residence and stable organization
tax base
income generated in associated form
tax period
determination of total income, regulation of losses, deductible expenses
determination of the tax, deductible charges
separate taxation
application of the tax to non-residents
The categories of income
land income
income from employees and self-employed
capital income and other
business income:
notion of tax entrepreneur;
determination of income (simplified and ordinary accounting) and criteria that govern its determination - art. 109. TUIR;
the assets relating to the company;
positive components of business income: in particular revenues, capital gains, the institution of participation exemption, interest dividends, property income;
negative components: in particular the depreciation of tangible, intangible and freely transferable assets, provisions.
It should be noted that in implementation of the proxy for tax reform (l. No. 111/2023), a series of legislative decrees have been adopted, which will be reported on during the lectures. Some institutions have been significantly changed (in particular, the rules on tax residency), which will be pointed out punctually and should be studied starting from the new regulations.
The program is as it follows
The principle of reserve of law (Article 23 of the Constitution)
The sources and the Statute of taxpayers' rights
The notion of tax (essential elements, exclusions, exemptions, assimilations)
The applicable EU tax principles
The principles of ability to pay (Article 53 of the Constitution) and impartiality and good performance of the Public Administration (Article 97 of the Constitution)
The statement
IRPEF and IRES
presupposition
passive subjects
fiscal residence and stable organization
tax base
income generated in associated form
tax period
determination of total income, regulation of losses, deductible expenses
determination of the tax, deductible charges
separate taxation
application of the tax to non-residents
The categories of income
land income
income from employees and self-employed
capital income and other
business income:
notion of tax entrepreneur;
determination of income (simplified and ordinary accounting) and criteria that govern its determination - art. 109. TUIR;
the assets relating to the company;
positive components of business income: in particular revenues, capital gains, the institution of participation exemption, interest dividends, property income;
negative components: in particular the depreciation of tangible, intangible and freely transferable assets, provisions.
It should be noted that in implementation of the proxy for tax reform (l. No. 111/2023), a series of legislative decrees have been adopted, which will be reported on during the lectures. Some institutions have been significantly changed (in particular, the rules on tax residency), which will be pointed out punctually and should be studied starting from the new regulations.
Course Language
Italian
More information
Il ricevimento Studenti si svolgerà previo appuntamento con il Docente, da concordare via e-mail
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