Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of Master's Degree Programme on ECONOMIC, FINANCIAL AND INTERNATIONAL SCIENCES
Disciplinary sector: 
TAX LAW (IUS/12)
Language: 
Italian
Credits: 
9
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
72

Language

Italian

Course description

The course intends to provide students with the knowledge to orient themselves in studying the tax discipline regulating the finance sector and, in particular, financial products. The course also aims to provide the student with tools to develop the ability to apply the acquired knowledge, as well as autonomy of judgment and communication skills

Prerequisites

Reasoning skills. Some knowledge of tax matters that relate, in particular, to the functioning of the tax system, if already owned by the student, can facilitate the learning of the topics of the program

Syllabus

The classification of financial income in the Italian tax system in an evolutionary perspective - Different income and income taxes, the reasons and limits of a distinction between income categories - The principle of attraction of corporate income - Financial gains and elusive problems - Debt instruments and equity instruments - Equity shares, quotas and financial instruments in the tax law. The role of financial intermediaries in the taxation of income: substitution tax and tax deduction - Declarative regimes, managed savings and managed savings - Taxation of collective investment schemes - Pension funds - Contracts with insurance content - Taxation of savings income in the European perspective. Tax monitoring and anti-money laundering - Monitoring of financial activities by intermediaries - Community directives in the area of taxation - Taxes of a financial nature and treated against double taxation - The emergence of financial assets held abroad and the experience of voluntary disclosure.

I Module:
The classification of financial income in the Italian tax system in an evolutionary perspective - Different income and income taxes, the reasons and limits of a distinction between income categories - The principle of attraction of corporate income - Financial gains and elusive problems - Debt instruments and equity instruments - Equity shares, quotas and financial instruments in the tax law .

II Module:
The role of financial intermediaries in the taxation of income: substitution tax and tax deduction - Declarative regimes, managed savings and managed savings - Taxation of collective investment schemes - Pension funds - Contracts with insurance content - Taxation of savings income in the European perspective.

III Module:
Tax monitoring and anti-money laundering - Monitoring of financial activities by intermediaries - Community directives in the area of taxation - Taxes of a financial nature and treated against double taxation - The emergence of financial assets held abroad and the experience of voluntary disclosure.

Teaching Methods

The course is made of frontal lessons during which the professor will assess the students' ability to apply their knowledge and to develop independent judgment and communication skills. In particular, the independence of judgment will be developed through the critical analysis of scientific articles and case studies as well as through information sheets on specific subjects in the Moodle platform; communication skills will, however, stimulated through guided group discussions by the professor.

Textbooks

Falsitta G., Manuale di diritto tributario. Parte speciale, Cedam, u.e.

Preparation of students will be completed by:
Slides on the Moodle platform.
Scientific articles, and case studies provided by professor.

Learning assessment

Verification of learning will consist of an oral examination, which will be aimed at verifying if the students have acquired the knowledge of the basics as well as the ability to integrate and manage the complexity of the subject of study both from a legal analysis profile both under the technical profile.

More information

Knowledge and understanding: the student should be able to understand the functioning of the taxation system in terms of income taxation, with particular reference to financial income and the issues raised by it in a perspective also applying.

Applying knowledge and understanding: the student should be able to understand that he has developed the ability to analyze the acquired knowledge on the taxation of financial assets for the purpose of their application

Autonomy of judgment: the student should be able to understand that he has developed an autonomous critical capacity to evaluate the solutions that the taxation has adopted on the taxation of financial assets and to examine any issues of an applicative nature.

Communication: the student should be able to respond clearly and comprehensively to the oral test questions in order to demonstrate that he has full knowledge of acquired knowledge and reasoning skills in the specific subject.

Learning Skills: The student should be able to demonstrate that he has developed a learning ability that allows him to deepen the specific subject independently even for professional purposes.