Economics and management

The teaching focuses on corporate tax law. Extended syllabus: The enterprise in the tax system. The personal income tax. The concept of business income. The corporate income tax. The determination of business income: the transition from the derivation principle to the enhanced derivation. The determination of business income for IRPEF and IRES taxpayers: the general rules and the flat-rate and substitute regimes. Business income: the general principles. Business income: the discipline of the positive and negative elements of income. Corporate groups. The enterprise income in the relations with foreign countries. The enterprise in the regional tax on productive activities. The enterprise in the Value Added Tax. The enterprise in wealth transfer taxes

No prerequisites are required.

FANTOZZI A.-PAPARELLA F., Lezioni di diritto tributario dell’impresa, II Ed., Padova, Cedam, 2019 – ISBN 9788813369170. In addition to the textbook, the professor reserves the right to point out and make available to students short documents and/or lecture notes during the course of the lectures. The book and any teaching and didactic material indicated during the lessons cannot be independently replaced with notes, handouts or other non-equivalent volumes.

Optional but suggested.

The examination will consist of an oral test in which the candidate will have to demonstrate his or her level of preparation by answering questions on topics included in the course programme. In particular, in view of the training objectives, the candidate will have to demonstrate mastery of the subject matter and not just a mnemonic representation of the individual topics covered, also by means of links between several parts of the syllabus.

FANTOZZI A.-PAPARELLA F., Lezioni di diritto tributario dell’impresa, II Ed., Padova, Cedam, 2019 – ISBN 9788813369170

Classroom teaching, exercises and seminars.