TAXATION OF ARTISTIC, CULTURAL AND LANDSCAPE HERITAGE

the course is elective and deals with a transversal theme of tax law and aims to provide a theoretical and practical deepening of the tax regime of cultural heritage. In particular, the aim of the course is to allow understanding the opportunities offered by the legal system with reference to those who own or manage cultural heritage.

Attendance and active participation in the course and individual study will allow students to:
- understand the tax regime of the possession and manage of cultural heritage, with particular reference to tax breaks
- evaluate the possibility of benefiting from the opportunities offered by the legal system with reference to cultural heritage

No prerequisites are needed

1. Tax system framework
2. IRPEF
3. IVA (VAT)
4. Cultural assets
5. Taxation on income as result of the possession of cultural assets
6. Taxation on the property of cultural assets
7. Indirect taxation: cultural assets transfer
8. Taxation on cultural assets trading
9. VAT
10. The “patronage” phenomenon
11. Art heritage cities taxation

Teaching material provided by the teacher

Written exam using multiple choice and open test.
During the exam it is not possible to use books, notes or electronic instruments.

frontal classes (with slide projection)

Italian

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.

written