Economics and management (Campus Latina)

EDGARDO MARCO BARTOLAZZI MENCHETTI

Students will learn the principles, structure, and functioning of the tax system with regard to the implementation phase, including the investigative procedures, assessment, collection, penalties, and finally tax adjudication

The course presupposes the completion of the basic tax law examination in undergraduate degree programs

The Structure of the Tax Liability Event
The Effects of the Tax Liability Event
Legal Subjects
Developments in Legal Subjective Situations
Theoretical Models Relating to the Tax Implementation Phase: Tax Administrative Proceedings
General Principles of the Tax Implementation Phase
Tax Returns and Other Ancillary Obligations
The Investigative Phase
The Assessment Phase and Assessment Activities: Methods
The Assessment Notice
The Collection Phase
Tax Refunds
Administrative Penalties
Criminal Tax Penalties
Tax Litigation
Personal Income Tax (IRPEF)
Corporate Income Tax (IRES)
Business Income
International Taxation of Income and Connecting Factors
International Corporate Taxation
Group Taxation
Territoriality in VAT

The course is delivered through traditional lectures, with the aid of audio-visual tools to present students with normative materials and practical cases relating to the topics under discussion

Attendance at lectures is optional, but recommended where possible

The acquired knowledge will be assessed through an oral examination in which the student will be asked three questions on different parts of the examination syllabus, to which they are expected to respond by demonstrating knowledge of the legal institutions and the ability to place them within their systematic and functional context

The Investigative Proceedings
Assessment Methods
The Tax Return
The Assessment Notice
Individual Liability in Tax Penalties
BEPS Project
Connecting Factors in Income Taxation
International Double Taxation
Initiation of Tax Litigation
Territoriality in VAT