General principles of the Italian tax system. European Union tax law. UE institutions. Corporate income tax (IRES), Individual income tax (IRPEF), Value added tax (IVA). Tax litigation and tax trial.
Merger and acquisitions tax rules. Rules of international tax law applicable to Italian taxpayers and companies.
P. Russo, Istituzioni di diritto tributario, Giuffrè, Milano, ult. ed..
NB: Course packet available for tax litigation
The course aims to provide an understanding of the Italian tax system, European Union tax law, UE institutions, corporate income tax (IRES), individual income tax (IRPEF), Value added tax (IVA), tax litigation and tax trial, mergers & acquisitions tax rules, rules of international tax law applicable to Italian taxpayers and companies.
Students must achieve an understanding on the articulation of the the tax authorities, on the ability to defend the taxpayers against the documents issued by the tax authorities as well as the proper application of tax laws. The course should provide the student with the ability to transfer the knowledge gained and be capable of providing solutions to the problems of tax companies and individuals.
At the end of the course students should have improved their mastery of taxation related concepts; have made relevant connections between theory and real examples, through references to readings and case studies; find an increased interest on law and business related materials.