The course aims to provide students with elements of the Italian tax system; in a case in which we are dealing with processes in which, instead, we focus on the analysis of the system of individual taxes.
Evaluation method: the students of the course are evaluated on the basis of exams, they have been evaluated based on the theoretical preparation.
Evaluation method: the students of the course are evaluated on the basis of exams, they have been evaluated based on the theoretical preparation.
scheda docente
materiale didattico
- The concept of taxation and the classification of taxes
- Tax legislation
- Sources of tax law
- Interpretation of tax legislation
- Constitutional principles in tax matters
- Tax avoidance or abuse of tax law
- The tax relationship and its subjects
- Substitute regimes
- Joint and several obligations
- Tax substitution
- Instrumental obligations
- Investigative powers
- Tax returns
- Guarantees, rights, and protections in tax-payer relations
Special Section:
- The tax system in Italy
- Direct taxes: IRPEF and IRES
- Income categories
- Corporate taxation
- Extraordinary transactions
- IRAP
- Registration tax
- Inheritance and gift tax
- IMU
- VAT
Programma
General Section:- The concept of taxation and the classification of taxes
- Tax legislation
- Sources of tax law
- Interpretation of tax legislation
- Constitutional principles in tax matters
- Tax avoidance or abuse of tax law
- The tax relationship and its subjects
- Substitute regimes
- Joint and several obligations
- Tax substitution
- Instrumental obligations
- Investigative powers
- Tax returns
- Guarantees, rights, and protections in tax-payer relations
Special Section:
- The tax system in Italy
- Direct taxes: IRPEF and IRES
- Income categories
- Corporate taxation
- Extraordinary transactions
- IRAP
- Registration tax
- Inheritance and gift tax
- IMU
- VAT
Testi Adottati
"Fondamenti di diritto tributario", terza edizione, di A. Contrino et al., CEDAM 2024Modalità Valutazione
The course's students are evaluated on the basis of the oral exams, finalised both to understand their academic comphrension and their reisoning capacity on single matters.