ADVANCED TAXATION LAW A
| Official course title | DIRITTO TRIBUTARIO AVANZATO A |
| Academic Year | 2011/2012 |
| Course code | EM4006 |
| University credits | 6 |
| Degree level | Second Cycle Degree M.D.270 |
| Educational sector code | IUS/12 |
| Semester/trimester | 2° Periodo |
| Course year | 1 |
| Where | VENEZIA |
Professor
Degree Programmes and curricula
Contents
Educational Goals
The course is designed to focus on the functioning of the Taxes that most frequently occur in the Tax advising activity. The idea is to provide the students with the basic Tax planning techniques.
Particular relevance will be given also to the Tax obligations that firms have to fulfill in order to comply with the Law.
Requirements
Istituzioni di diritto privato I
Diritto tributario
Diritto commerciale
Contents
1. The Income Tax System.
2. Personal Income Tax: basic rules.
3. Income from immovable property, Capital Income, Income from employment.
4. Income derived from independent personal services. Diverse Income.
5. Corporation Tax.
6. Business Income.
7. VAT.
8. Registration duties.
9. Regional Tax on productive activities (IRAP).
Recommended Reading List
Falsitta, Corso istituzionale di diritto tributario, Cedam, Padova, latest ed.
Tosi, Viotto, Giovanardi (a cura di), Codice tributario, Giappichelli, Torino, latest ed.
Students may substitute the textbook written by Falsitta, with one of the following books:
Lupi, Diritto tributario, parte speciale, Giuffre, Milano, latest ed.
Tesauro, Istituzioni di diritto tributario, parte speciale, Utet, Torino, latest ed.
Russo, Manuale di diritto tributario, Giuffre, Milano, latest ed.
Fantozzi, Corso di diritto tributario, Utet, Torino, latest ed.
Teaching Language
Italian
