The course aims to examine the problems related to the application of taxes to productive activities, primarily enterprise. The study will be strongly professional, with the aim to make it even more oriented to business and profession knowledge already held by students. 

Knowledge and understanding: knowledge of the structural features of the main taxes, direct and indirect, and of the transnational aspects related to them.

Knowledge and understanding applied: ability to apply the knowledge to case studies drawn from case law and administrative documents in order to fully understand the practical implications.

Making judgments: ability to connect the different knowledge obtained during the course and deal with complex issues individually and with its own judgment.

Communication skills: ability to gain a clear and effective communication skill, thanks to the use of an extensive vocabulary related to the topics covered during the course.     

Learning skills: obtain a good ability to learn that allow to approach independently the study of the tax law.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Integrative seminars on topics of a great interest and relevance, with the participation of experts and the direct involvement of students. 

The teaching materials provided by the Professor is available, together with other support activities, within the platform Moodle 

Teaching

1. Direct taxation and consumption tax for enterprises and professional activities

2. The enterprise chiose of location and fiscal effects

3. Management of companies and fiscal effects

4. Corporate contribution and the relationship between company and shareholders

5. The movement of company equity holdings

6. Extraordinary company transaction

7. Generational passage of enterprise

8. Fiscal aspects of the use of personal asset protection vehicle

9. Definitive termination of the company

10. Relation with foreign countries (EU level and third countries)

11. Income determination for enterprises and professional activities

12. The tax collection phase

13. Protection for the taxpayer before the Court

 

Attendance

Front lessons and educational support e-learning

 

Course books

G. Falsitta, Manuale di diritto tributario, Parte Speciale, Cedam

Attending students will have the opportunity to study on supplementary teaching materials, made available by the Professor. 

For the exam is essential the help of a collection of legislation (the “Tax code”).

 

Assessment

ORAL EXAM

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

The student can request to sit the final exam in englishor in spanish with an alternative bibliography.