Our course catalogue for the accademic year 2022/2023 is currently being updated

This exam is present in the following Optional Group

Objectives

The aim of the course, is to give the students the capacities to understand the real estate taxation system and to enhance them to formulate general reflections on their own.
Moreover, the course aims at providing students with the tools needed to interpret and contextualize the measures related to the real estate taxation system.
Students who have passed the exam, will have the tools needed to interpret and contextualize the measures related to the real estate taxation system and they will have the capacities to understand the real estate taxation system and to enhance them to formulate general reflections on their own.

Channels

EUGENIO DELLA VALLE EUGENIO DELLA VALLE   Teacher profile

Programme

M and A Transactions: Targeting of the Cathegory
The M and A Transactions in the Tax System
Income Typologies and Items of Income mainly Involved in M&A Transactions
Outline of VAT and Registration Tax
Share Deals
Transfer of a Business as a Going Concern
Contributions of Shares or Businesses
Mergers and De-mergers
Transformation
Winding-up
Tax Due Diligence

Adopted texts

Giappichelli, 2018 – Fiscalità delle operazioni straordinarie (a cura di E. della Valle-G. Marini-L. Miele)

Bibliography

Falsitta, Manuale di diritto tributario. Parte generale, Cedam, Padova, ultima edizione disponibile Falsitta, Manuale di diritto tributario. Parte speciale, Cedam, Padova, ultima edizione disponibile Lupi (a cura di), Diritto delle imposte, Giuffrè, Milano, 2020 Melis, Lezioni di diritto tributario, Giappichelli, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte generale, Utet, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte speciale, Utet, Torino, ultima edizione disponibile

Prerequisites

no requirements

Study modes

Topics will be examined in frontal lectures and seminars.

Exam modes

Full knowledge of all the topics

Exam reservation date start Exam reservation date end Exam date
15/12/2021 06/01/2022 14/01/2022
15/01/2022 05/02/2022 07/02/2022
15/03/2022 19/04/2022 20/04/2022
15/05/2022 12/06/2022 13/06/2022
15/06/2022 06/07/2022 07/07/2022
01/09/2022 14/09/2022 15/09/2022
20/09/2022 11/10/2022 12/10/2022
Course sheet
  • Academic year: 2021/2022
  • Curriculum: Istituzionale
  • Year: Second year
  • Semester: Second semester
  • SSD: IUS/12
  • CFU: 6
Activities
  • Attività formative affini ed integrative
  • Ambito disciplinare: Attività formative affini o integrative
  • Lecture (Hours): 48
  • CFU: 6.00
  • SSD: IUS/12