OVERVIEW

To provide basic knowledge and tools for the management of the Customs and Tax issues relevant in the maritime area, in its declination of shipping and yachting, the latter of which for both, commercial and pleasure purposes. The professional approach will lead to an analysis of the theoretical and applicative framework in the management of the operators’ obligations.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide the student with the basic skills relating to the legal conditions and the professional application of the taxation systems (direct and indirect) of companies active in the maritime sector. In this context, typical tax regimes and aid instruments available at national and international level will be analysed, with particular emphasis on tonnage tax models. Finally, the essential principles of customs law and techniques concerning maritime port activities will be introduced.

AIMS AND LEARNING OUTCOMES

At the end of the course students will have acquired: (i) the ability to understand, select and manage the main customs and tax problems in the maritime area, (ii) the tools to frame the business models and main operations in the shipping and yachting sectors in the legal, fiscal and customs context of reference and thus identify the main operational requirements with sensitivity to critical application issues, (iii) sensitivity to the consequences of administrative and criminal sanctions, (iv) sensitivity to the main types of actions of the customs and tax authorities and the related taxpayer defensive strategies (time limits and forfeitures).

TEACHING METHODS

Face-to-face lessons, self-assessment tests, in-depth thematic studies, group works, presentations, use of media which will be suggested during the course.

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison."

SYLLABUS/CONTENT

The topics covered in the course deal with:

- Overview of the regulatory and application framework of income (direct) and indirect taxes

- Principles of enforcement of the Customs Law in the maritime sector, contextualization in the international framework

- Relationship with Customs and VAT regulations

- Analysis of the income (direct) and indirect taxes relevant for the maritime sector:

-- the Italian international Register

-- the Italian Tonnage Tax

- VAT in the maritime area: from the principles (with particular attention but not limited to the territorial condition) to the law provisions typical of the maritime sector (articles 8, 8-bis and 9 of the Italian VAT Law, Presidential Decree No. 633/1972)

- the sanctions framework: criminal and administrative penalties

- overview on controls, inspections and assessments in tax and customs areas

- overview on tax-payer protection in case of controls, inspections and assessments in tax and customs areas

RECOMMENDED READING/BIBLIOGRAPHY

Slides presented and explained during the lessons and other teaching materials will be made available for students in the specific section on “aulaweb” dedicated to the course.

Professor will indicate the textbooks and additional teaching materials at the beginning of the lessons and will point this out in the specific section on “aulaweb” dedicated to the course.

With specific attention to non-attending students, materials made available in the specific section on “aulaweb” dedicated to the course will include notes of each lesson

TEACHERS AND EXAM BOARD

Exam Board

CARLA BELLIENI (President)

MONICA BRIGNARDELLO (President Substitute)

LESSONS

LESSONS START

First semester a.y. 2024/2025

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

Oral.

Credits are given on pass-fail system. 

ASSESSMENT METHODS

The exam will aim to assess (i) the ability acquired by the student to understand, select and manage the main customs and tax problems in the maritime area, (ii) the student’s acquired sensitivity to the consequences of administrative and criminal sanctions, (iii) the student’s acquired sensitivity to the main types of actions of the customs and tax authorities and the related taxpayer defensive strategies (time limits and forfeitures), (iv) presentation of a possible group work

Exam schedule