Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2015/2016
Belonging course: 
Course of Master's Degree Programme on MANAGEMENT AND BUSINESS FINANCE
Location: 
Napoli
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

Course description

The course wants to offer students a opportunity to receive an education in tax law, with particular regard to the Italian taxation of business income and VAT

Prerequisites

The course is addressed to master students in management. Students need to have basic knowledge in tax law principles

Syllabus

The course focuses on how businesses are taxed in Italy and on the key principles of taxation of business income and their application in a practical context, including: income tax accounting principles and problems; timing issues in taxation (the taxable year); corporation tax, the nature of taxes on companies and the taxation of dividends; capital gains taxation; partnership taxation; tax relief for losses, limitations on interest deductions; liquidations, taxable stock and asset acquisitions, and certain tax-free reorganizations.
The focus of the course will be also on EU Value Added Tax and how VAT operates in Italy. So, the course will continue with an introduction to key concepts of VAT, including supplies of goods and services, taxable persons and transactions, and consideration for supplies. The course will then examine in more detail a range of the most important aspects of VAT, including topics such as the deductibility of input tax and the treatment of exemptions, the taxation of international transactions and transactions between member states.
During the lessons, we will investigate and discuss selected proposed reforms in the tax law.

Teaching Methods

Textbooks

FALSITTA, G., Manuale di diritto tributario, Parte speciale, Cedam 2016, capp. 1,2,3,4,6

Learning assessment

All students will do an oral examination.

More information