TAX LAW AND PUBLIC ENTERPRISES

Course objectives

Knowledge and understanding Proving knowledge and comprehension ability of the main institutions of the public businesses taxation. applying knowledge and understanding Ability of analysing and comprehending issue related: a) to the taxpayer nature of both companies participated by public entities and public entities themselves; b) to the accessory obligations resting on companies participated by public entities and public entities themselves; c) to the calculation of income produced by companies participated by public entities and public entities themselves; d) to the taxation of the deeds whose parties are companies participated by public entities and public entities themselves;

Channel 1
MASSIMILIANO GIORGI Lecturers' profile

Program - Frequency - Exams

Course program
Introduction to the study of Tax Law and public enterprises perspective. The various types of public enterprises in the tax system. Taxes in the framework of public revenue. Public enterprises and EU tax aspects. The principles and the sources of Tax Law. Tax liability: nature, structure and entities. Public enterprises as withholding tax agents. The system of IRPEF, IRES and VAT. The application of taxes: patterns, Taxpayer activities and Tax Administration checks. IRES: taxpayers and the taxable event, calculation of the tax due. Enterprise income calculation. Taxation of M&A: focus on public enterprises. VAT in the public enterprises’ perspective: taxpayers and relevant transactions, neutrality. IRAP in the public enterprises’ perspective. Registration tax related to the public enterprises’ documentation. Public enterprises and accessory tax obligations. The assessment of Tax Evasion: focus on public enterprises. The system of administrative penalties. The jurisdiction in tax matter: the Tax Trial.
Prerequisites
None
Books
AA.VV., Fondamenti di diritto tributario, Padova, Cedam, ultima edizione. Codice Tributario.
Frequency
Classroom teaching, exercises and seminars. Attendance: optional but suggested
Exam mode
The examination will be an oral exam in which the candidate will have to demonstrate his or her level of knowledge by answering questions on the topics covered in the course syllabus. In particular, in view of the learning outcomes, the candidate will have to demonstrate mastery of the subject and not merely a mnemonic representation of the individual topics covered by means of links between the individual parts of the syllabus or between parts of the syllabus and topics covered in other disciplines.
Lesson mode
The examination will be an oral exam in which the candidate will have to demonstrate his or her level of knowledge by answering questions on the topics covered in the course syllabus. In particular, in view of the learning outcomes, the candidate will have to demonstrate mastery of the subject and not merely a mnemonic representation of the individual topics covered by means of links between the individual parts of the syllabus or between parts of the syllabus and topics covered in other disciplines.
  • Lesson code10606660
  • Academic year2025/2026
  • CourseCorporate strategy and governance
  • CurriculumManagement delle aziende pubbliche
  • Year2nd year
  • Semester1st semester
  • SSDIUS/12
  • CFU9