A86099 Tax Law

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.

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.

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.

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.