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.
Teaching goals are the understanding and learning of the features of the major taxes (IRPEF and IRES) as part of the consultancy activity addressed to individuals and companies, of the companies’ fulfillment and best management choices.

1. Knowledge and understanding:
- know the rules relating to the income (IRPEF and IRES) and VAT taxation;
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 individuals and companies 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.
4. Communication skills
- ability to express notions in a clear way and with a proper language.
5. Learning skills
- ability to internalize, rework and apply notions faced during lessons and individual study sessions.

Private law.
Tax law (non-preparatory).
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). Notes

A. VIOTTO, Lezioni sull'IRES delle società di capitali residenti, Cacucci Editore, Bari, latest ed. (Chap. 5 can be excluded)
M. INTERDONATO, Lezioni sull'IRPEF, Cacucci Editore, Bari, latest ed.
Codice tributario updated.
Logozzo, Codice Tributario, Pacini giuridica, latest ed.

Students may substitute the textbooks written by Viotto and Interdonato with one of the following books:

Falsitta, Corso istituzionale di diritto tributario, Cedam, Padova, latest ed.
Salvini (a cura di), Diritto tributario delle attività economiche, Giappichelli, latest ed. .
Fantozzi – Paparella, Lezioni di diritto tributario dell’impresa, Cedam, latest ed..
Beghin – Tundo, Manuale di Diritto tributario, Giappichelli, Torino, latest. ed.
Uricchio, Manuale di diritto tributario, Cacucci, Bari, latest ed.
Tesauro, Istituzioni di diritto tributario, parte speciale, Utet, Torino, latest ed.

The exam consists of a written test and an optional oral examination.
The written test will be held in person and will be divided into 10 multiple choice questions and an open question to reach a final grade of 28/30.
Marking criteria:
- for multiple choice questions: starting from 26, -1 point for the first and second wrong or blank answer, - 2 points for each wrong or blank answer to follow;
- the open question is evaluated from +2 to -2 points.
Duration: 20 minutes.
Students who obtain a grade equal to or greater than 26 in the written test will be able to take a supplementary oral test in person.
The use of tax codes, books, notes and electronic media is not allowed during the test.

Procedures for online examinations (only in cases provided for by the University):
The written test will be carried out on the Moodle platform with Safe Exam Browser (SEB) and will consist of 11 multiple choice questions.
The assessment will be as follows: -1 point for the first and second wrong or blank answer, - 2 points for each wrong or blank answer to follow.
Duration: 18 minutes.
Students who get a mark of 26 or higher in the written test will have to take an additional oral test on the Google Meet/Zoom platform.

written and oral

The written test without any mistake allows the candidate to obtain a maximum score of 28.
Passing the written test without any mistake will result in an additional oral test if the candidate wants to
gain a higher score.
Scores in the 28-30L range will be assigned in the presence of:
- very good knowledge and ability to apply understanding in reference to the course program;
- very good ability to apply knowledge by formulating independent judgments;
- very good ability to understand the text of the open question and to answer thoroughly and briefly;
- very good communication skills, especially in relation to the use of specific language that pertains to
the course program.
Honors will be awarded in the presence of: excellent knowledge and applied understanding regarding the
exam program, excellent judgment and communication.
Scores in the 26-27 range will be assigned in the presence of:
- good knowledge and ability to apply understanding in reference to the course program;
- good ability to apply knowledge by formulating independent judgments;
- good ability to understand the text of the open question and to answer thoroughly and briefly;
- good communication skills, especially in relation to the use of specific language that pertains to the
course program.
Scores in the 24-25 range will be assigned in the presence of:
- fair knowledge and ability to apply understanding in reference to the course program;
- fair ability to apply knowledge by formulating independent judgments;
- fair ability to understand the text of the open question and to answer thoroughly and briefly.
Scores in the 18-23 range will be assigned in the presence of:
- sufficient/limited knowledge and ability to apply understanding in reference to the course program;
- sufficient/limited ability to apply knowledge by formulating independent judgments;
- sufficient/limited ability to understand the text of the open question and to answer thoroughly and
briefly.

Teaching will be divided into lectures 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.