- Docente: Filippo Cicognani
- Credits: 6
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)
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from Nov 04, 2024 to Dec 09, 2024
Learning outcomes
The purpose of the course is to gain a deeper understanding of the importance of the tax law application in the management choices, to improve the knowledge of tax planning instruments and of the negotiable instruments misuse. At the end of the course, the student will be able to: - gain an overall insight of the legal framework in order to find the best solutions to the requirements of the Tax Administration; - provide consultancy on tax planning; - understand the regulations that apply to the national and international tax systems.
Course contents
Ires: general outline
Ires subject entities
Corporations, commercial and non-commercial organizations
Taxation of non-commercial organizations
The Associations
The Non Profit Organizations (ONLUS)
The cross-border and transnational system (the income of non-residents and the income of the resident)
The participation exemption
The loss carryforward
The effects of the international IAS/IFRS accounting standards on the tax system
The off-balance sheet transactions
The international VAT
The transparency tax
The national consolidation tax returns
General outline of extraordinary operations
The corporate transformations
The corporate merger
The corporate demerger
The corporate contributions
The corporate assignments
The voluntary winding up
The bankruptcy
The bankruptcy and closure agreement with creditors
The debt restructuring agreements
The settlement plans
The tax transaction
The municipal property tax (IMU)
The registration tax
The inheritance and gift tax
The local tax system
Readings/Bibliography
In addition to the updated text of the D.p.r. December 22nd 1986, n. 917 (either downloadable from the web or contained in any tax code text), the adopted textbook is
TESAURO Istituzioni del processo tributario, vol. 2, Special Part, Utet, Torino, latest edition available:
FIRST PART:
Chap.II, Sect.II, par.4,5,5.1 and 5.2
Chap.III, Sect.I, II (par.6, 6.1, 6.2, 9, 9.1, 9.2, 9.3, 14 only) III
Chap. V
SECOND PART:
Chap.VI (Sect.III only), VII, VIII
THIRD PART:
Chap.X
Teaching methods
Lectures and possibly exercises on some of the subjects of the program
Assessment methods
The student's evaluation will be based upon his/her answers to questions on the subjects of the program. Questions will be at the teacher's discretion.
Graduation grid of marks:
- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.
Teaching tools
The teaching supporting instruments will be the updated text of the D.p.r. December 22nd 1986, n. 917 (Tuir), the texthooks suggested by the teacher, in addition to any other material the teacher will deem it useful to supply during the lessons.
Office hours
See the website of Filippo Cicognani