A86099 Tax Law

Scuola di Economia e Management
Syllabus
Academic Year 2019/20 First Semester

foto
Docente TitolareEmidio Cacciapuoti
E-mailecacciapuoti@liuc.it
Office"Torre" (main tower), 3rd floor
Phone0331 572370

Learning Objectives

The aim of the course is to provide the participant with high level introduction to general principles of tax law and to provide an in-depth analysis and study of the Italian tax law system. It will be mainly focused on income tax law both for individuals and corporate entities, though, reference shall be made also to VAT and indirect taxes.

Participant to the classes will be supported in the analysis above through the discussion of jurisprudence and administrative cases, as well as by other practical cases.

Participation to classes is strongly suggested.

Learning targets

At the end of the course students will be able:

  1. to deal with and understand the technical language of tax law;
  2. to identify the main peculiarities of a person in respect to its general tax position as well as with regard to any prospective business transaction;
  3. to select the main items of income and identify the related tax regime.

Course Content

The course will be held mainly by prof. Emidio Cacciapuoti. Prof Zizzo will provide a focus on constitutional principles in the field of tax law.

The first part of the course provides for an introduction to general tax framework, including principle of taxation and technical definitions. Thereafter, the course will be focused on an in-depth analysis of the various categories of income with a main focus on business activities.

It is envisaged a section particularly dedicated to the tax constitutional principles. Whilst the final part will be dealing with an high level review of the VAT mechanism and the Italian tax collection system.

Course Delivery

Course Evaluation

Oral session (during the course there will be an intermediate test which will not be relevant for evaluation purposes).

The oral exam will be conducted via Microsoft Teams.

Syllabus

Session 1
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Introduction to Tax Law I

  1. Different taxes and purposes
  2. Basic Definitions

Readings:

Session 2
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Introduction to Tax Law II

  1. Worldwide vs Source Taxation
  2. The Italian Tax Framework

Readings:

Session 3
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Income from Real Estate properties

  1. Land
  2. Buildings
  3. VAT and Registration Taxes

Readings:

Session 4
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Income from Capital

  1. General Definition and Framework
  2. Interest Payments
  3. Dividend Payments

Readings:

Session 5
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Income from Employment

  1. Definition and Taxable Base
  2. Fringe Benefit – The concept of fair market value
  3. Indemnification
  4. Special Regime for employment activities carried out abroad

Readings:

Session 6
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Income from Independent Services – other income

  1. Definitions
  2. Calculation of the Taxable Base
  3. Collection
  4. Capital Gain and Capital loss

Readings:

Session 7
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Business Income I

  1. General Framework and definitions
  2. Individual entrepreneur

Readings:

Session 8
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Business Income II

Corporation I

Readings:

Session 9
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Business Income III

Corporation II

Readings:

Session 10
Hours of lesson: 0
Instructor: E. Cacciapuoti

Topics:

TEST

Readings:

Session 11
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

VAT I

Readings:

Session 12
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

VAT II

Readings:

Session 13
Hours of lesson: 3
Instructor: E. Cacciapuoti

Topics:

Tax Assessment

  1. Statute of Limitations
  2. Settlement Procedure
  3. Litigation Process

Readings:

Session 14
Hours of lesson: 3
Instructor: G. Zizzo

Topics:

The Constitutional Principles I

Readings:

Session 15
Hours of lesson: 2
Instructor: G. Zizzo

Topics:

The Constitutional Principles II

Readings:


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