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IT
Obiettivi Formativi
TRAINING OBJECTIVES:
The tax law course will introduce the students to the italian, european and international tax legal order and to the relationship between them, enquiring how fiscal competition within the European Community can be fair and respectful of both the European and Italian orders (for example in fiscal aid matters) and how harmonisation process in income taxes and in v.a.t. can be effectively achieved and is actually developed.
During the course the student will be able to apply both basic and specialized tax notions and have the ability to understand application problems and identify possible solutions by making personal judgments and arguments through a concise and effective communication also the use of presentations so as to be able to demonstrate a learning ability based both on systematic profiles and on the so-called learning by doing.
EXPECTED LEARNING OUTCOMES:
KNOWLEDGE AND UNDERSTANDING:
- Know and understand the theoretical and practical aspects of tax law.
APPLY KNOWLEDGE AND UNDERSTANDING
Through the knowledge and understanding skills acquired, the student must be able to develop skills / abilities for:
- apply both basic and specialized tax notions, understanding the application problems of tax law and identifying possible solutions, making personal judgments and arguments through a concise and effective communication.
MAKING JUDGEMENTS:
Develop autonomous reflections on various issues relating to tax law. Have the ability to integrate knowledge and manage complexity, as well as to formulate judgments on the basis of limited or incomplete information, including reflection on the main institutes of tax law and on the relevant legislation.
COMMUNICATION SKILLS:
- express themselves, in oral form, using a technical language appropriate to the interlocutors and the reference context;
- ability to analyze problems, even complex ones;
- relational skills;
LEARNING SKILLS:
- develop analyses on the main tax law institutes referable to the general principles of the matter and of the so-called "special part" dedicated to income taxes, value added tax and extraordinary transactions.
- keep up to date on the evolution of the groups' legislation and on sustainability issues;
- build and develop a method of study and research suitable to allow the deepening of the knowledge gained.
Learning Objectives
TRAINING OBJECTIVES:
The tax law course will introduce the students to the italian, european and international tax legal order and to the relationship between them, enquiring how fiscal competition within the European Community can be fair and respectful of both the European and Italian orders (for example in fiscal aid matters) and how harmonisation process in income taxes and in v.a.t. can be effectively achieved and is actually developed.
During the course the student will be able to apply both basic and specialized tax notions and have the ability to understand application problems and identify possible solutions by making personal judgments and arguments through a concise and effective communication also the use of presentations so as to be able to demonstrate a learning ability based both on systematic profiles and on the so-called learning by doing.
EXPECTED LEARNING OUTCOMES:
KNOWLEDGE AND UNDERSTANDING:
- Know and understand the theoretical and practical aspects of tax law.
APPLY KNOWLEDGE AND UNDERSTANDING
Through the knowledge and understanding skills acquired, the student must be able to develop skills / abilities for:
- apply both basic and specialized tax notions, understanding the application problems of tax law and identifying possible solutions, making personal judgments and arguments through a concise and effective communication.
MAKING JUDGEMENTS:
Develop autonomous reflections on various issues relating to tax law. Have the ability to integrate knowledge and manage complexity, as well as to formulate judgments on the basis of limited or incomplete information, including reflection on the main institutes of tax law and on the relevant legislation.
COMMUNICATION SKILLS:
- express themselves, in oral form, using a technical language appropriate to the interlocutors and the reference context;
- ability to analyze problems, even complex ones;
- relational skills;
LEARNING SKILLS:
- develop analyses on the main tax law institutes referable to the general principles of the matter and of the so-called "special part" dedicated to income taxes, value added tax and extraordinary transactions.
- keep up to date on the evolution of the groups' legislation and on sustainability issues;
- build and develop a method of study and research suitable to allow the deepening of the knowledge gained.
Prerequisites
In order to understand the contents of the lessons and achieve the educational objectives, it is important that before starting the course the student has adequate knowledge of notions already acquired in the bachelor of economics and in corporate law studies.
Program
The tax law course will introduce the students to the European tax legal order and to it’s relationship with the Italian legal order, enquiring how fiscal competition within the European Community can be fair and respectful of both the European and Italian orders (for example in fiscal aid matters) and how harmonisation process in income taxes and in v.a.t. can be effectively achieved and is actually developed.
The course will also focus on income taxation, abuse of law, tax ruling and VAT.
The focus will then be placed on the tax cooperation within fiscal authorities of the different European countries, on the Treaty principles and on the Directives concerning company taxation and v.a.t., with special regard to the role of the E.C.J. in tax matters and to the rules of tax avoidance in the European tax law.
Lastly same leading cases will be discussed as the aim of the course is also to provide students with the judgments of the ECJ regarding the implementation of the Treaty principles and of the tax directives in the domestic tax law.
During the lessons the theoretical and practical profiles of the program topics will be addressed; attending students will be involved in the analysis and presentation of case studies which will be taken into account when evaluating the oral exam.
Testi Adottati
Slides, papers, notes and case law time by time added on folder of the course. Any teaching materials (other than the books) will be uploaded on the MS Teams Channel General – Folder File – Teaching materials).
BORIA, European tax law. Institutions and principles, 2014.
E.C.J. judgments
"VAT" Directive (2006/112/EC)
Books
Slides, papers, notes and case law time by time added on folder of the course. Any teaching materials (other than the books) will be uploaded on the MS Teams Channel General – Folder File – Teaching materials).
BORIA, European tax law. Institutions and principles, 2014.
E.C.J. judgments
"VAT" Directive (2006/112/EC)
Bibliography
Further details on this aspect will be provided during the lessons of the course
Modalità di svolgimento
Conventional lecture mode (frontal lesson) and interactive (the students will be required participate actively in the class discussions and group work). In-depth lessons that link theoretical aspects with practical ones.
Exam Rules
The exam evaluates the overall preparation of the student, the ability to integrate the knowledge of the different parts of the program, the consequentiality of the reasoning, the analytical ability and the autonomy of judgment.
Furthermore, language properties and clarity of presentation are evaluated, in compliance with the Dublin descriptors (1. Knowledge and understanding) 2. Ability to apply knowledge and understanding; 3. Making judgments; 4. Learning skills; 5: Communication skills.
The exam includes an oral exam.
The oral exam will be assessed according to the following criteria:
Not suitable: important deficiencies and / or inaccuracies in the knowledge and understanding of the topics; limited capacity for analysis and synthesis, frequent generalizations and limited critical and judgment skills, the arguments are presented in an inconsistent way and with inappropriate language;
18-20: just sufficient knowledge and understanding of the topics with possible generalizations and imperfections; sufficient capacity for analysis, synthesis and autonomy of judgment, the topics are frequently exposed in an inconsistent way and with inappropriate / technical language;
21-23: Routine knowledge and understanding of topics; Ability to correct analysis and synthesis with sufficiently coherent logical argument and appropriate / technical language
24-26: Fair knowledge and understanding of the topics; good analysis and synthesis skills with rigorously expressed arguments but with a language that is not always appropriate / technical.
27-29: Complete knowledge and understanding of the topics; remarkable abilities of analysis and synthesis. Good autonomy of judgment. Topics exposed rigorously and with appropriate / technical language
30-30L: Excellent level of knowledge and in-depth understanding of the topics. Excellent skills of analysis, synthesis and autonomy of judgment. Arguments expressed in an original way and with appropriate technical language.
Prof.ssa Lucia Leonelli
