ISTITUZIONI DI DIRITTO TRIBUTARIO

Degree course: 
Corso di Long single cycle degree (5 years) in GIURISPRUDENZA
Academic year when starting the degree: 
2018/2019
Year: 
3
Academic year in which the course will be held: 
2020/2021
Course type: 
Supplementary compulsory subjects
Seat of the course: 
Como - Sant'Abbondio
Credits: 
8
Period: 
First Semester
Standard lectures hours: 
50
Detail of lecture’s hours: 
Lesson (50 hours)
Requirements: 

In order to sitfor this exam, it has suggested the acquisition ECTS in Commerial Law.

In the first semester, the exam will consists of an oral exam. During the axamination students can not consult the tax code.
The exam focuses on 5/6 questions related to the program of the course and aimsat veifyng the main topics of the course.
The duration of theoral exam (20/30 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knoledge of the essential elements of the tax system and of income taxes, exposed with a techical and approrpiate language.
The vote of:
- 20-24 /30 is assigned to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27 / 30 is assigned to those who demnstrate critical analysis skills.
- 28-30 / 30 is assigned to those who deminstrate excellent knowledge and exposure of the subject, critical analysis, interdiciplinary connection skills.
In case of full mastery of the topics, of critical analysis skills and of Mastering the legal and technical Language, the teacher can give the full mark with distinction (cum laude)
There are no differences as for the program and the bibliography for attending and no-atteding students.
There are no additional assessments.
In the second semester, if it will be possible to take the "in presence" exam, the exam will consists of an oral exam, which can be accessed only after passing a multiple choice test (students must answer in a positive way at least 12 questions put of 15). Both the written test and the oral test are based on the contents analysed during the course. During the axamination students can not consult the tax code. The written test lasts 30 minutes and is corrected immediately by the Commission. The outcome is comunicated to the students after the correction. The vision of the tests with insufficient results, a thechoice of the teacher, can take place at the end of the correction or on a subsequent day.
The oral exam focuses on 5/6 questions related to the program of the course and aimsat veifyng the main topics of the course.
The duration of theoral exam (10/20 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knoledge of the essential elements of the tax system and of income taxes, exposed with a techical and approrpiate language.
The vote of:
- 20-24 /30 is assigned to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27 / 30 is assigned to those who demnstrate critical analysis skills.
- 28-30 / 30 is assigned to those who deminstrate excellent knowledge and exposure of the subject, critical analysis, interdiciplinary connection skills.
In case of full mastery of the topics, of critical analysis skills and of Mastering the legal and technical Language, the teacher can give the full mark with distinction (cum laude)
There are no differences as for the program and the bibliography for attending and no-atteding students.
There are no additional assessments.

Assessment: 
Voto Finale

The course aims to provide students with the knowledge of the fundamental principles of the italian tax system, the essential elements of direct taxes (IRPEF and IRES) and the criteria that govern their determination, as well as a detailed knowledge of the income categoies that contribute to form the total income (land, capital, self-employment and employee, business and ohers).

The course, after having examined th fundamentals of the italian tax system, with particular regard to its sources and its inspring principles, has as object the study and the deepening of the tax regulations on incomes, with particular attention to income categories.

The program in as it follows:
- The principle of reserve of law (Article 23 of the Constitution).
- The sources and the Statute of taxpayers' rights.
- The notion of tax (essential elements, exclusions, exemtions, assimilations.
- The applicable EU tax principles.
- The principles of ability to pay (Article 53 of the Constitution) and imparticalitu and good performance of the Publica Administration (Article 97 of the Constitution).
- The statement.
IRPEF and IRES:
- presupposition
- passive subjects
- fiscal residence and stable organization
- tax base
- income generated in associated form
- tax period
- detemrination of total income, regulation of losses, deductible expenses
- detemrination of the tax, deductibile charges
- separate taxation
- application of the tax to non-residents.
The categories of income:
- land income
- income from employees and self-employed
- capital income an other
business income:
- notion of tax entrepreneur;
- detemrination if income (simplified and ordinary accounting) and criteria that govern its determination - art. 109 TUIR;
- the assets relating to the company,
positive components of business income: in particular revenues, capital gains, the institution of prtecipation exemption, interest dividend, property income;
- negative components: in particular the depreciation of tangible, intangible and freely transferable assets, provisions.
The first 20 hour pf the cpurse are devoted to illustrating the general principles of tax lawand the fundmental elements of income taxes. The next 20 hours are dedicated to the analysis of theindividual income categories (3 hours for ach type, except for the business income to which at least 6 hours are reserved).

Francesco Tesauro, Compendio di diritto tributario, Milano, 2020. Capitoli da 1 a 7; da 17 a 20; da 26 a 27.

Convenzionale

The course provides interactive lessons through the Microsoft Teams platform. During classes students have use the Tax Code (the most up-to-date).

The student reception will take place by appointment to be agreed in advance with the Teacher.

Professors

MAURO MICHELE