Diritto tributario - ENG

TAX LAW
Sebastiano Garufi
Course code E0329
SSD IUS-12
8 credits – 64 hours
Casale

Educational objectives

The main objective of the course is to provide students with the basic knoledge of Italian tax law, of the fundamental principles of the tax obligation from both a domestic and an international point of view. The different taxes regulated by Italian law will be analysed, with particular attention to corporate taxation, corporate restructuring, the procedures of tax assessment, tax collection and tax litigation.

Course content

The course content consists of two main part sas follow:

1.    General part
•    The sources of tax law
•    The notion of tax
•    The consitutional principles of the tax obligation
•    The subjects (i.e. taxpayers and tax authorities)
•    Tax return
•    Tax assessment and tax collection
•    Tax penalties
•    Tax litigation

2.    Special part
•    Personal income tax and the categories of income
•    Corporate income tax
•    The taxation of groups of companies
•    International taxation
•    Corporate restructuring
•    VAT
•    Regional and local taxation


Requirements

None. It is however suggested to have passed the exams of commercial law and accounting.

Teaching materials

F. TESAURO, Compendio di diritto tributario, UTET, Torino, latest edition
Any updated tax code


Lessons attendance

Not compulsory

Examination

Oral exam