DIRITTO TRIBUTARIO AVANZATO (Corso Integrato)
Italiano
Lingua di insegnamento | Italiano |
Contenuti | I contenuti del corso sono i seguenti: |
Testi di riferimento | F. Tesauro, Istituzioni di diritto tributario. Parte speciale, ult. ed., Utet giuridica (ad eccezione dei capitoli: VII; VIII; IX; X). |
Obiettivi formativi | A conclusione del percorso didattico, lo/a studente/ssa dovrà conseguire i seguenti risultati: |
Prerequisiti | Occorre aver superato l'esame di Diritto tributario. |
Metodologie didattiche | Il corso è articolato in lezioni frontali e impartito con modalità interattive. |
Metodi di valutazione | Esame orale. |
Altre informazioni | E' consigliato l'utilizzo di un codice tributario aggiornato. |
Programma del corso | The contents of the course are: |
English
Teaching language | Italian |
Contents | The contents of the course are: |
Textbook and course materials | F. Tesauro, Istituzioni di diritto tributario. Parte speciale, ult. ed., Utet giuridica (except for chapters: VII; VIII; IX; X). |
Course objectives | At the end of the educational path, the student will have to achieve the following results: |
Prerequisites | It is necessary to pass the Tax Law exam beforehand. |
Teaching methods | The course is divided into frontal lessons and taught in an interactive way. |
Evaluation methods | Oral examination. |
Other information | The use of an updated tax code is recommended. |
Course Syllabus | IRPEF: theoretical notion of income; income tax system; notion of income in the TUIR; assumption and income categories; income and assets; onerous and free proceeds; income in kind and normal value; gross and net income; tax period; income of the de cuuis received by the heirs; illicit income and soi. Taxable persons and tax residence; commercial companies of people. Tax base and tax: total income and deductible losses; Separate taxation: Income categories. IRES: assumption and taxable persons. Business income: derivation of tax income from the result of the income statement; general principles; negative and positive components. Group taxation. Transnational income. Extraordinary operations on assets and subjects. Merger, demerger, ordinary liquidation, bankruptcy and compulsory administrative liquidation. VAT: neutrality; constitutional foundation; field of application; operations excluded; fiscally relevant moment; tax base; rates; revenge; deduction; collectability; inherence; application. Extra-national aspects: territoriality. EU taxation: internal market and harmonization. International taxation: OECD model; internal conventions and rules; double residence; permanent establishment; information exchange; aggressive tax planning. |