Corporate Tax Law (commands, controls and compliance)
A.Y. 2025/2026
Learning objectives
The first part of the course aims to illustrate the general notions of tax law, with particular reference to the procedures for implementing taxes. In this part of the course, the investigative powers available to the tax authorities will be studied in depth, as well as the institutions aimed at settling disputes between the tax authorities and companies, even preventively.
The second part of the course will be dedicated to the deepening of the main taxes applicable to companies, i.e. IRPEF, IRES and VAT. Particular attention will be given to the transition from balance sheet profit to taxable income and to the so-called reinforced derivation principle.
The second part of the course will be dedicated to the deepening of the main taxes applicable to companies, i.e. IRPEF, IRES and VAT. Particular attention will be given to the transition from balance sheet profit to taxable income and to the so-called reinforced derivation principle.
Expected learning outcomes
At the end of the course, the student will have to demonstrate that he has acquired an adequate knowledge of main tax law principles and operating mechanisms of corporate taxation.
Furthermore, it will be necessary to demonstrate the ability to apply the notions learned to concrete cases and, in particular, evaluate the tax implications of the main acts of management.
Lastly, the student must demonstrate his ability to express the notions acquired with property of language and argumentative coherence."
Furthermore, it will be necessary to demonstrate the ability to apply the notions learned to concrete cases and, in particular, evaluate the tax implications of the main acts of management.
Lastly, the student must demonstrate his ability to express the notions acquired with property of language and argumentative coherence."
Lesson period: First semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
First semester
Course syllabus
General Part: 1.- Concept and classification of taxations. 2.- Sources. 3.- Principles (constitutional and EU). 4.- The structure of tax: obligation and taxable person. 5.- Dynamics of tax: Declaration. Administrative preliminary activity. Tax assessment notice. Collection. Refunds. 6.- The administrative sanctions. 7.- The process (jurisdiction and contestable act).
Special Part: 1. Personal Income Tax (Irpef). 2 Corporate Income Tax (Ires). 3. Cross-border Income. 4. Value Added Tax (VAT)
A particular attention will be given to compliance instruments.
During the course the book "G.Marino, Corporate tax governance, il rischio fiscale nei modelli di gestione d'impresa" will be presented
Special Part: 1. Personal Income Tax (Irpef). 2 Corporate Income Tax (Ires). 3. Cross-border Income. 4. Value Added Tax (VAT)
A particular attention will be given to compliance instruments.
During the course the book "G.Marino, Corporate tax governance, il rischio fiscale nei modelli di gestione d'impresa" will be presented
Prerequisites for admission
None
Teaching methods
Frontal lessons. The Professor will provide summary slides covering the topics discussed during the lectures.
Teaching Resources
. Tesauro, Istituzioni di diritto tributario, Parte generale e Parte speciale - Utet, last edition
alternatively (choesen by the student):
F. Tesauro, Compendio di diritto tributario - Utet, last edition
D. Stevanato, Fondamenti di diritto tributario - Le Monnier, last edition
Student must also know the legislation, by means of an updated General Tax Code (or download from the website https://def.finanze.it/ the laws studied during the lectures).
The professor will make available to students the slides used during the lectures.
alternatively (choesen by the student):
F. Tesauro, Compendio di diritto tributario - Utet, last edition
D. Stevanato, Fondamenti di diritto tributario - Le Monnier, last edition
Student must also know the legislation, by means of an updated General Tax Code (or download from the website https://def.finanze.it/ the laws studied during the lectures).
The professor will make available to students the slides used during the lectures.
Assessment methods and Criteria
Oral exam. The oral exam consists of an interview aimed at assessing the students' knowledge of the topics in the syllabus, their understanding, the acquisition of appropriate language, and their ability to summarize and rework.
The grade is expressed on a scale of thirty.
The grade depends on the student's presentation skills, use of specialized terminology, knowledge of the subject matter, and ability to solve the given questions.
The grade is expressed on a scale of thirty.
The grade depends on the student's presentation skills, use of specialized terminology, knowledge of the subject matter, and ability to solve the given questions.
IUS/12 - TAX LAW - University credits: 9
Lessons: 63 hours
Professors:
Bagarotto Ernesto Marco, Marino Giuseppe
Professor(s)