Corporate Tax Law (commands, controls and compliance)

The first part of the course aims to illustrate the general notions of tax law, with particular reference to the procedures for implementing taxes. In this part of the course, the investigative powers available to the tax authorities will be studied in depth, as well as the institutions aimed at settling disputes between the tax authorities and companies, even preventively.

The second part of the course will be dedicated to the deepening of the main taxes applicable to companies, i.e. IRPEF, IRES and VAT. Particular attention will be given to the transition from balance sheet profit to taxable income and to the so-called reinforced derivation principle.

At the end of the course, the student will have to demonstrate that he has acquired an adequate knowledge of main tax law principles and operating mechanisms of corporate taxation.

Furthermore, it will be necessary to demonstrate the ability to apply the notions learned to concrete cases and, in particular, evaluate the tax implications of the main acts of management.

Lastly, the student must demonstrate his ability to express the notions acquired with property of language and argumentative coherence."