Italian and European Tax Law
A.Y. 2021/2022
Learning objectives
The course aims at providing the students with an understanding of the foundations of taxation and with a basic grounding in the principles governing taxation at Italian and European level, as well as in the regulations governing the main taxes affecting labour and business (income tax, value-added tax and some hints on Irap). The course also complements the core subjects of the degree course, providing the basic sectorial knowledge for labour consultants or experts in private, non-profit organisations and public bodies, as well as the understanding and development of labour policies.
Expected learning outcomes
At the end of the course, the student will have to know the juridical characteristics of the tax system, to reason by concepts and to be able to analyze, in a possibly critical way, the main problems of the fiscal discipline of work.
In particular, the student will have to understand and describe the historical-philosophical and juridical bases of the tax, its sources and the substantial discipline of the single taxes (Irpef, Ires and Iva). He/she will also have to be able to identify and link together the main problems of the taxation of labor, in its various forms.
This way, within the limits of a three-year degree course, the student will be able to analyze, from several angles, crucial issues for contemporary societies, such as the regulation, development and valorization of work.
In particular, the student will have to understand and describe the historical-philosophical and juridical bases of the tax, its sources and the substantial discipline of the single taxes (Irpef, Ires and Iva). He/she will also have to be able to identify and link together the main problems of the taxation of labor, in its various forms.
This way, within the limits of a three-year degree course, the student will be able to analyze, from several angles, crucial issues for contemporary societies, such as the regulation, development and valorization of work.
Lesson period: Third trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Lesson period
Third trimester
Course syllabus
1. Concept, classification and functions of taxes. - 2. The tax system and its sources. - 3. Constitutional and supranational principles. - 4. Integration between domestic and supranational systems. The influence of the Court of Justice and the OECD. - 5. Structure and subject matter of taxation. - 6. Administrative function and implementation of the tax (declaration and notice of assessment). - 7. Penalties and process; in particular, jurisdiction and appealable acts (brief outline). - 8. The Italian tax system. - 9. Income tax on individuals (Irpef), with particular reference to labor income. - 10. Corporate income tax (Ires) and regulations governing Third Sector entities. - 11. International aspects of income taxation (in particular, of labor income). - 12. Value added tax and the European single market. Justification, principles and transnational profiles. - 13. IRAP and the tax treatment of labor cost (brief outline).
The program for Erasmus students is agreed upon with the teacher during class.
The program for Erasmus students is agreed upon with the teacher during class.
Prerequisites for admission
Fundamentals of private, public and European law.
Teaching methods
Lectures of 60 hours, with support of slides, supplemented by exercises.
Teaching Resources
In addition to the materials provided by the lecturer: F. TESAURO, Compendio di diritto tributario, 8ª ed., Torino-Milano, 2020, with the exception of the following chapters: III, IX, XI, XIII, XV, XXI, XXIII, XXIV. Chapter XII up to and including par. 6; Chapter XVI up to and including par. 8; Chapter XIX up to and including par. 12; Chapter XXV for paragraphs 1 and 7 only.
An up-to-date collection of tax laws, also available online through the Normattiva and Cerdef platforms, is also recommended.
An up-to-date collection of tax laws, also available online through the Normattiva and Cerdef platforms, is also recommended.
Assessment methods and Criteria
Oral test integrated by written exercises. The oral test is aimed at ascertaining the knowledge and understanding of the concepts developed during the course, the precision of the language, the ability to summarize and develop the problems faced. The written session is aimed at verifying the understanding and correct application of the rules for calculating the personal income tax.
IUS/12 - TAX LAW - University credits: 9
Lessons: 60 hours
Professor:
Cane' Daniele