Facoltà di Economia
Anno Accademico 2010-2011 - Programma del Corso
Insegnamento
Procedural law and taxation of the company
Convenor
Degree
CFU
Prof. Mario Cardillo
D.M. 270 – CdL in Economia aziendale – percorso Economia e professioni/Consulenza
aziendale
8
SSD
IUS/12
Language of instruction
Italiano
Course schedule
The course is aimed at providing the students with a specialised formation on the tax
system of the enterprise and it is established to know the taxation of the enterprises
in accordance with the tributary intern and arrangement.
Direct and indirect imposition of enterprise, with reference to personal
and juridical income tax: source of the income of enterprise; subjective
categories of entrepreneurs; enterprise and territory income; fiscal income
determination of enterprise; budget and income tax statement; special
“regimes”;
Regional tax on productive assets: presupposition of the tax for
enterprises and subjective categories of entrepreneurs; connection with
territory: resident and not resident enterprises; determination of the value
production of the enterprises; share and wait applicatory of the tribute for the
enterprises;
Value added tax: presupposition, subjective and territorially profile for
enterprises; typology of operations; execution moment of operations;
exigibility and law to the deduction; rateable base and shares; applicatory
aspects: recordings, liquidations, payments;
Facoltà di Economia
Anno Accademico 2010-2011 - Programma del Corso
Register tax: presupposition of the tribute and action categories of
enterprise; recording;
Other indirect taxation: signs to excises, render fiscal, minor tributes and
local tax anterprise;
Imposition of enterprises with international activity: enterprise fiscality
in national and foreign operations of productive assets, in the generational
passage and in the state of crisis; profiles of fiscal planning; elusion and tax
evasion of the enterprise and relative contrast of norms.
COMPANY PROCEDURAL LAW (n.4 CFU)
The tributary contentious jurisdiction: the juridical tutelage in the tributary
law; the development of the contentious jurisdiction system; the relationships
between the contentious jurisdiction discipline and the constitutional norms about
the jurisdiction; the contentious jurisdiction system in the tributary reformation; the
tributary commissions; the jurisdiction of the tributary commissions; the judgement
before the provincial tributary commission; the special procedures; the system of
impugnation.
Recommended texts:
You can prepare for the exam by studying the subject on one of the following course
textbooks of your choice:
1. A. Fantozzi, Il diritto tributario, UTET, 2003 (ult. Ed.) (parte gen., cap. 6°;
parte speciale, I tributi erariali (con escl. del cap. 3° della sez. I));
2. P. Russo, Manuale di diritto tributario, parte speciale (con escl. del cap. III),
Giuffrè, 2005;
Facoltà di Economia
Anno Accademico 2010-2011 - Programma del Corso
3. N. D’Amati, Diritto Tributario, vol. I (parte II, III) e vol. II (parte VI, VII, VIII,
IX, X), Cacucci, 2005 -oppure- N. D'Amati, Istituzioni di Diritto Tributario,
Cacucci, 2005 ( con escl. della parte 1°, 3° cap.8° e 9°, 5°, 6°, 7° 10°, 11°)
4. F. Tesauro, Istituzioni di diritto tributario, vol. II, parte speciale (con escl. del
cap. 6° e cap. 13°) e parte generale (solo cap. 8) UTET, 2004 (ult. Ed.);
5. G. Falsitta, Manuale di diritto tributario, parte speciale (con escl. del cap. 4°),
Cedam, 2003 (ult. Ed.);
6. R. Lupi, Diritto tributario, parte speciale (con escl. della sez. D), Giuffrè,
2005;
7. E. De Mita, Principi di diritto tributario, Giuffrè, 2004, parte II (con escl. del
cap.7°; del titolo II e della parte 4°, il cap. 1° n. II ed il cap.2°).
Additional didactic material will be provided by the teacher during the course:
Slides
Teaching methods:
Lectures - Tutorials. The course will be articulated in class lessons and
exercises where students are required to review and debate recent trends in
tax law in the light of the most significant judgments
Convenor
Contact details
E-mail
Prof. Mario Cardillo
0881.781739
[email protected]
Office hours
Every morning from 09.00 am to 12.30 pm
