The supplementary 2 credits module of the tax law course aims to provide a professional preparation for the student. In fact, the regulation of IRES – Corporation Income Tax – is analyzed. This tax regulation rules the taxation on the income of corporations as well as commercial and non-commercial entities. Therefore, it has primary importance in the national tax scenario in particular for the tax regulation applicable to the business world.
The aim of the supplementary module is, indeed, to provide the tools so that students can both reach full knowledge of the taxation criteria that govern entrepreneurial activity, and acquire the capacity for critical analysis of the principles that govern this subject.
The aim of the supplementary module is, indeed, to provide the tools so that students can both reach full knowledge of the taxation criteria that govern entrepreneurial activity, and acquire the capacity for critical analysis of the principles that govern this subject.
Canali
teacher profile
teaching materials
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II), pag. 75-210.
Tax Code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci, Giappichelli, Torino, 2022;
otherwise
• Codice tributario 2016, a cura di M. Logozzo, Pacini Giuridica, Pisa, 2022.
Programme
With reference to the Degree Course of Science of Legal Services (three years – L14) an additional unit is provided. This additional unit concerns: the corporate income tax and its tax payers, corporate income tax calculation. In fact, if the student of the Degree Course of Science of Legal Services (three years – L14) needs two additional credits in order to complete the nine CFU required for the economic/public subject, the student may add to the program of Tax Law the above mentioned additional unit. Such unit is not necessary if the student has already got, in the aforesaid subject (Economics, Tax Law, Business Administration, Public Finance), at least nine credits, that is if the student has passed the exam of Economics or if he/she took more than one exam in the teachings of the above area. In order to get the Bachelor Degree (three years) in Science of Legal Services (L14), the exam of Economics is not a prerequisite for Business Administration, Tax Law and Public Finance.Core Documentation
For the additional unit:TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II), pag. 75-210.
Tax Code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci, Giappichelli, Torino, 2022;
otherwise
• Codice tributario 2016, a cura di M. Logozzo, Pacini Giuridica, Pisa, 2022.
Type of evaluation
Comprehensive answers to questions on the exam program
teacher profile
teaching materials
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II).
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario 2022, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Programme
With reference to the Degree Course of Science of Legal Services (three years – L14) an additional unit is provided. This additional unit concerns: the corporate income tax and its tax payers, corporate income tax calculation. In fact, if the student of the Degree Course of Science of Legal Services (three years – L14) needs two additional credits in order to complete the nine CFU required for the economic/public subject, the student may add to the program of Tax Law the above mentioned additional unit. Such unit is not necessary if the student has already got, in the aforesaid subject (Economics, Tax Law, Business Administration, Public Finance), at least nine credits, that is if the student has passed the exam of Economics or if he/she took more than one exam in the teachings of the above area. In order to get the Bachelor Degree (three years) in Science of Legal Services (L14), the exam of Economics is not a prerequisite for Business Administration, Tax Law and Public Finance.Core Documentation
For the additional unit:TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter II).
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario 2022, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Type of delivery of the course
ATTENDANCE: Lectures and seminars. Attendance at lectures and seminars is an advantage for the assignment of the Tax Law thesis. Moreover, the lessons will be accompanied by special slides.Type of evaluation
Oral exam. In particular, a first part of the exam will be carried out with the collaborators of the chair who will evaluate the student both on the general part of the program and on the special part of the same, normally asking four questions (two on the general part and two on the special part ). The second part of the exam will then be carried out directly with the Professor who will assign the student a final mark from a minimum of 18 to a maximum of 30 cum laude considering, in order to pass the exam, in addition to the substantial skills of the program, also the mastery of the topics, the ownership of language, the ability to offer examples as well as the ability to solve any practical questions.