D1 - Knowledge and understanding
The course aims at providing the understanding of the main issues of
business taxation, corporate taxation and value added tax. At the end of
the classes the students will be aware of principles and legal categories
of the concerned tax laws, consistently with the objectives of the degree program.
D2 - Applying knowledge and understanding.
The course, also through the analysis of practical examples and case-law,
aims at providing the tools to understand the basis of business and
corporate taxation.
D3 - Making Judgment
At the end of the course, students will be able to analyse and reconstruct,
even developing critical arguments, the basic rules of the corporate tax
system. Students will be invited to express their evaluations on case law
of particular relevance.
D4 - Communicative skills.
The presentation of the course contents will be carried out in such a way
as to allow the acquisition of technical-legal terms and specialist
terminology. Students are expected to communicate with appropriate
language as regards the notions referred to in point D1.
D5 - Learning skills.
Students should demonstrate to have adequately learnt concepts and
subjects of the classes. The ability to learn will be stimulated through the
analysis of case law and supplementary teaching aids (i.e. books
extracts, scientific papers, business newspapers and so on). The acquired
knowledge could also be useful as a basis for a future tax consultancy
career or for the preparation of public competition.

It is recommended to attend classes or sit the exam of Tax Law in
advance

Business Tax. Corporation Tax. Taxation of Corporate Merger and
Acquisitions. Value Added Tax.

-G. Falsitta, Manuale di diritto tributario. Parte speciale, Cedam, Padova,
13th edition, 2021, with reference to the following parts: Ch. I, paras. 1-
13; Ch. II, Section. I, paras. 1-4-7, Section VII; Ch. III, Sections 1-2; Ch. IV,
paras. 1-15; Ch. VI.
- recommended reading, for what concerns the historical development of
income and business taxation: D. Stevanato, Forme del tributo nell’era
industriale. Ascesa dell’imposta sul reddito e segni di un declino,
Giappichelli, 2021.

Introduction and development of income taxes. The concept of income in tax law, sources of income. Business income.
Corporate income tax: taxpayers, determination of income of corporations and business entities. Positive and negative components of income. Domestic and international tax consolidation.
Taxation of extraordinary corporate transactions: transfer and sale of businesses, mergers and divisions.
Value added tax: the VAT prerequisite; VAT-relevant transactions; the time of the transaction and the chargeability of the tax. Rights and obligations of VAT taxpayers.

Classes and seminars

Oral exam at the end of the classes

This course explores topics closely related to one or more goals of the United Nations 2030 Agenda for Sustainable Development (SDGs)