The course aims to provide students with a thorough preparation on the tax procedure (declarations, controls, assessment, collection and reimbursement) and on the main instruments of protection granted to the taxpayer, in administrative and jurisdictional matters, by the tax system, and in particular: l self-protection, interpellation, assessment with acceptance, tax mediation, the tax process, special proceedings.
The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.
The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.
Curriculum
scheda docente
materiale didattico
- The tax relationship and its subjects
- Tax returns and accounting obligations
- Preliminary cross-examination
- Tax rulings
- The power of self-defense
- Investigative powers
- Tax return audits
- Guarantees and rights in relations between the tax authorities and taxpayers
- Tax assessment notices
- Abuse of tax law and tax avoidance
- Tax collection and refunds
- Tax credits
- Arrangements with creditors
- Administrative and criminal penalties
- Tax proceedings
- Real estate taxation
- IRPEF (personal income tax) and taxation of real estate owned in Italy and abroad
- Flat-rate tax on rents
- IMU (property tax)
- Transnational taxation
- Localization of income
- Double taxation agreements
- Credit for taxes paid abroad
- Permanent establishment
- Intragroup transfer pricing
- EU taxation
- VAT
- Free competition and state aid
- Harmonization of indirect taxes
- Taxation of major extraordinary transactions
- Disposal and transfer
- Mergers and demergers
- Transformations
- Liquidations
- Shareholdings and the PEX regime
Programma
- The concept of tax liability- The tax relationship and its subjects
- Tax returns and accounting obligations
- Preliminary cross-examination
- Tax rulings
- The power of self-defense
- Investigative powers
- Tax return audits
- Guarantees and rights in relations between the tax authorities and taxpayers
- Tax assessment notices
- Abuse of tax law and tax avoidance
- Tax collection and refunds
- Tax credits
- Arrangements with creditors
- Administrative and criminal penalties
- Tax proceedings
- Real estate taxation
- IRPEF (personal income tax) and taxation of real estate owned in Italy and abroad
- Flat-rate tax on rents
- IMU (property tax)
- Transnational taxation
- Localization of income
- Double taxation agreements
- Credit for taxes paid abroad
- Permanent establishment
- Intragroup transfer pricing
- EU taxation
- VAT
- Free competition and state aid
- Harmonization of indirect taxes
- Taxation of major extraordinary transactions
- Disposal and transfer
- Mergers and demergers
- Transformations
- Liquidations
- Shareholdings and the PEX regime
Testi Adottati
"Fondamenti di diritto tributario", terza edizione, di A. Contrino et al., CEDAM 2024Modalità Valutazione
The course's students are evaluated on the basis of the oral exams, finalised both to understand their academic comphrension and their reisoning capacity on single matters.
scheda docente
materiale didattico
- The tax relationship and its subjects
- Tax returns and accounting obligations
- Preliminary cross-examination
- Tax rulings
- The power of self-defense
- Investigative powers
- Tax return audits
- Guarantees and rights in relations between the tax authorities and taxpayers
- Tax assessment notices
- Abuse of tax law and tax avoidance
- Tax collection and refunds
- Tax credits
- Arrangements with creditors
- Administrative and criminal penalties
- Tax proceedings
- Real estate taxation
- IRPEF (personal income tax) and taxation of real estate owned in Italy and abroad
- Flat-rate tax on rents
- IMU (property tax)
- Transnational taxation
- Localization of income
- Double taxation agreements
- Credit for taxes paid abroad
- Permanent establishment
- Intragroup transfer pricing
- EU taxation
- VAT
- Free competition and state aid
- Harmonization of indirect taxes
- Taxation of major extraordinary transactions
- Disposal and transfer
- Mergers and demergers
- Transformations
- Liquidations
- Shareholdings and the PEX regime
Programma
- The concept of tax liability- The tax relationship and its subjects
- Tax returns and accounting obligations
- Preliminary cross-examination
- Tax rulings
- The power of self-defense
- Investigative powers
- Tax return audits
- Guarantees and rights in relations between the tax authorities and taxpayers
- Tax assessment notices
- Abuse of tax law and tax avoidance
- Tax collection and refunds
- Tax credits
- Arrangements with creditors
- Administrative and criminal penalties
- Tax proceedings
- Real estate taxation
- IRPEF (personal income tax) and taxation of real estate owned in Italy and abroad
- Flat-rate tax on rents
- IMU (property tax)
- Transnational taxation
- Localization of income
- Double taxation agreements
- Credit for taxes paid abroad
- Permanent establishment
- Intragroup transfer pricing
- EU taxation
- VAT
- Free competition and state aid
- Harmonization of indirect taxes
- Taxation of major extraordinary transactions
- Disposal and transfer
- Mergers and demergers
- Transformations
- Liquidations
- Shareholdings and the PEX regime
Testi Adottati
"Fondamenti di diritto tributario", terza edizione, di A. Contrino et al., CEDAM 2024Modalità Valutazione
The course's students are evaluated on the basis of the oral exams, finalised both to understand their academic comphrension and their reisoning capacity on single matters.