ADVANCED TAX LAW A – BUSINESS TAXATION

The teaching falls within the characterizing teaching of the Master's Degree in Administration, Finance and Control, which aims to train experts in administrative management, design of management control systems, formulation of competitive and financial strategies, control of business risks, as well as people addressed to the free professions. Targets of the course are the understanding and learning of the discipline concerning the taxes of greatest interest for the fiscal consultancy activity, for the fulfillment of the companies and for the decisions on the convenience of the operations related to the management of them.

1. Knowledge and understanding:
know the rules relating to the taxation of income and VAT;
2 Ability to apply knowledge and understanding:
know how to solve problems of interpretation of the provisions;
know how to apply the rules to specific cases related to corporate taxation;
3. Ability to judge:
to be able to critically assess the ratio and function of the regulatory provisions;
know how to identify the most correct and efficient choices in terms of company taxation.

Private law.
Tax law.
Commercial law.

1. Income tax system.
2. Corporation tax (IRES): general provisions.
3. Business income taxes: the result of the income statement and tax increases or decreases.
4. General principles for income determination. The accrual principle, the matching principle, and the recognition on income statement.
5. Company assets and their tax relevance.
6. Positive and negative components of business income.
7. Consolidated taxation and transparency regime in the Italian tax system.
8. Personal income tax (IRPEF): basic rules.
9. Land tax, capital income, self-employment income, employment income and other incomes. Business income.
10. Value-added tax (VAT).
11. Regional tax on productive activities (IRAP).

G. Falsitta, Corso istituzionale di diritto tributario, Cedam, Padova, latest ed.
A. Viotto, La tassazione del reddito delle società, Giappichelli, Torino, latest ed.
Codice tributario updated.
Logozzo, Codice Tributario, Pacini giuridica, latest ed.

Students may substitute the textbooks written by Falsitta, Viotto, with one of the following books:
Beghin, Principi, istituti e strumenti per la tassazione della ricchezza, Giappichelli, Torino, latest ed.
Lupi, Diritto tributario, parte speciale, Giuffrè, Milano, latest ed.
Tesauro, Istituzioni di diritto tributario, parte speciale, Utet, Torino, latest ed.

The exam consists in a written text with 9 multiple choice and 2 open questions.
To pass the first open question is a necessary, but not sufficient, condition to pass the exam.
The exam evaluation will be the following:
- multiple choice: starting with 26/30, -2 points for each wrong or blank answer;
- open question: a score from -2 to +2.
During the written exam it is not allowed to use books, tax codes, notes or electronic media.

Lessons and seminars.

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

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