21201547 - TAXATION LAW - ADVANCED COURSE

The course aims to provide students with a thorough preparation on the tax procedure (declarations, controls, assessment, collection and reimbursement) and on the main instruments of protection granted to the taxpayer, in administrative and jurisdictional matters, by the tax system, and in particular: l self-protection, interpellation, assessment with acceptance, tax mediation, the tax process, special proceedings.
The course also aims to provide students with knowledge of the general principles and rules of real estate taxation and international tax law and the tools necessary to assess the impact of taxation on mergers, divisions, transfers of companies and transfers.

Curriculum

teacher profile | teaching materials

Programme

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

Core Documentation

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag. 37 a 67; da pag. 217 a 235; da pag. 249 a 264; da pag. 337 a 568 (in particolare capitoli 3, 4 paragrafi 7 e 11, capitolo 6, 7, 8, capitolo 9, 10).

Type of evaluation

.

teacher profile | teaching materials

Programme

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

Core Documentation

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag. 37 a 67; da pag. 217 a 235; da pag. 249 a 264; da pag. 337 a 568 (in particolare capitoli 3, 4 paragrafi 7 e 11, capitolo 6, 7, 8, capitolo 9, 10).

Type of evaluation

.

teacher profile | teaching materials

Mutuazione: 21201547 DIRITTO TRIBUTARIO - CORSO AVANZATO in Economia Aziendale LM-77 MARINI GIUSEPPE

Programme

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

Core Documentation

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag. 37 a 67; da pag. 217 a 235; da pag. 249 a 264; da pag. 337 a 568 (in particolare capitoli 3, 4 paragrafi 7 e 11, capitolo 6, 7, 8, capitolo 9, 10).

Type of evaluation

.

teacher profile | teaching materials

Mutuazione: 21201547 DIRITTO TRIBUTARIO - CORSO AVANZATO in Economia Aziendale LM-77 MARINI GIUSEPPE

Programme

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

Core Documentation

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag. 37 a 67; da pag. 217 a 235; da pag. 249 a 264; da pag. 337 a 568 (in particolare capitoli 3, 4 paragrafi 7 e 11, capitolo 6, 7, 8, capitolo 9, 10).

Type of evaluation

.

teacher profile | teaching materials

Mutuazione: 21201547 DIRITTO TRIBUTARIO - CORSO AVANZATO in Economia Aziendale LM-77 MARINI GIUSEPPE

Programme

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

Core Documentation

AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag. 37 a 67; da pag. 217 a 235; da pag. 249 a 264; da pag. 337 a 568 (in particolare capitoli 3, 4 paragrafi 7 e 11, capitolo 6, 7, 8, capitolo 9, 10).

Type of evaluation

.