TAX LAW- ADVANCED COURSE

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2016/2017

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Master's Degree Programme in BUSINESS ADMINISTRATION

Location:

SASSARI

Disciplinary Sector:

Tax Law

Credits:

Programme Year:

Professor and Collaborators:

SCANU Giuseppe Giovanni

Hours of classroom activity:

Prerequisites:

It is recommended to have passed the examination of tax law exam during the three-year degree course.

AF code:

A001011

Assessment Methods

Verification of learning:

Final oral exam.

Teaching period

First semester

Objectives

Moving from the notions already acquired during the three-year degree and the company law studies, the student
will learn specialist knowledge in the field of corporate taxation, corporate operations, anti-abuse discipline, instruments of agreement with the Tax Authority and the taxation of the business crisis.

Contents

During the course, also in a seminar form, special attention will be given to the following topics: the discipline of corporate transactions in income taxes and tax registration, the abuse of tax law, the discipline of tax interpellation, the tax assessment with adhesion, the tax transaction.

Recommended Bibliography

FALSITTA, Corso istituzionale di diritto tributario, Manuale di diritto tributario (Only Cap. n. 8, Cap. 15, sez. I, par. 3,4 e 5; Cap. 15 sez. III, par. 6,7 e 8; Cap. 25, sez. II, 27 sez. I), Cedam, 2016 oppure MELIS, Lezioni di diritto tributario, Giappichelli, 2017 (only Cap. n. 5, 16; to be integrated for extraordinary operation).
A.FANTOZZI – F.PAPARELLA, Lezioni di diritto tributario dell’impresa, Padova, 2014.
More details can be made in:
AA.VV. L’avviamento nel diritto tributario (a cura di Della Valle–Ficari–Marini), Giappichelli, 2012
AA.VV. Il regime fiscale delle operazioni straordinarie (a cura di Della Valle–Ficari–Marini), Giappichelli, 2009. AA.VV. Abuso del diritto ed elusione fiscale (a cura di Della Valle-Ficari-Marini), Giappichelli, 2016.
AA.VV. Il diritto tributario delle procedure concorsuali e delle imprese in crisi, Giuffrè, 2013.
The study should be integrated with the e-book: AA.VV. “Il diritto tributario. Slides book” a cura di V. Ficari, Giappichelli, Torino 2014.
It is recommended a constant consultation of an updated tax code.

Teaching Methods

Classroom lessons and analysis of concrete cases with presentation in power point.
During the lessons will be also reviewed and discussed cases jurisprudential of the program topics.
Attending students will be involved in the analysis and exposure of case studies; such activities will be considered during the oral examination assessment.

Contacts/More Information

Student reception for clarification, after classes and every Thursday from 3:30 pm to 4:30 pm, or by appointment by mail(scangius@uniss.it).

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TAX LAW- ADVANCED COURSE