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Tecnica professionale (contabilità speciali) - ENG


Prof. Franco Vernassa
Prof. Giuseppe Galla

Course Code: E0330
Subject code: SECS-P/07
6 ECTS – 48 hours
Location: Casale

Educational aims

The course has practical objects and purposes, connected to either the accounter profession or the administrative director, even with the constitution of student groups in order to study fiscal forms, practical classes and some fiscal news analysis from law and procedures.

Content of the course

This course is divided in two parts.

Part 1 – Professional Technical (special accounts) – part 1 (Prof. Franco Vernassa) - 3 CFU

Tax financial administration: division into installments, accounting set-off
Tax ways of payments (Mod. F24)
Civil and fiscal accounting entries (DPR 600/1973 artt. 13-22)
Civil and fiscal procedures expiry dates, connected to the redaction of the Balance Sheet and Income Statement
IRES: from the Income Statement to the individual income tax return for limited Companies
UNICO PF form for natural persons
UNICO SC for limited Companies
The principal income tax return sending: ways end expiry date.
Withholding tax (DPR 600/1973, art. 23-30)
IRAP: ways to calculate taxes
Parenthesis about new laws and taxes (circular letter/documents)
Written exercises on filling the F24 form and on individual income tax return (UNICO)


Accounting and balance sheet knowledge.

Course Texts

Part 1

There aren’t specify books.
The material useful for the exam will be show to the lesson and put on the website. It will be about laws (Civil Code, DPR 917/1986, DPR 600/1973, DPR 633/1972, DLgs 472/1997, DLgs 322/1998, DLgs 241/1997, DLgs 446/1997), instruction on fiscal forms and Internal Revenue Services resolutions. The material can be downloaded in a free way from the website www.agenziaentrate.it

Teaching methods

There will be student groups in order to study fiscal forms and/or other practical aspects.


The exam will be written with the possibilità to have an oral more exam.



Part-II "The Economic Management Notices of Tax Assessment "  Giuseppe GALLA

24 Hours 3 CFU

-The second part of the course aims to guide students on the activities of the Financial Administration accertatrice to activate the most appropriate and cost effective solutions with respect to tax assessments.

L'obiettivo-end of the course is therefore to acquire a specialized knowledge on the most interesting problems envisaged in the fields of taxation, with the aim of optimizing the choices to achieve greater economic benefits in the event of audits, investigations for both direct taxes (IPEF ; IRES, IRAP) and indirect (IVA, REGISTRO).

-To study in depth the different types of assessment arising from financial investigations and assessments on the behavior of defense and better protection to safeguard the position of the taxpayer in terms of direct and indirect costs, with particular regard to the subjects taxed according to the budget.

-Tax examinations in accordance with the powers of the IRS and the taxpayer's right. The instruments of protection in the preliminary phase and the evaluation of the level of sustainability of the acts of defense.

L'incidenza-reduction of administrative sanctions for cases of adherence to the audit reports for the case of accession to the Acts of Tax Offices and Mediation by definition, introduced recently.

-L'iter of training allows us to know the different procedures of defense to be taken to avoid unnecessary and lengthy litigation. During the lessons are provided examples and case studies aimed at developing the skills needed to understand their difficulties.

L'attività-learning will be developed interactively with debates on the issues discussed in the course, treated during the final interview of the exam.

Teaching Material
Students will receive course materials, made exclusively for participants in the course, along with the most recent news and circulars of the law.

Examination procedures
The examination consists in replacing one oral test will take place through an interview to assess knowledge of the solutions allowed the taxpayer to defend themselves in the best way.