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The course provide the theoretical fonundations for legal study of the italian tax system, examining the general principles of the tax regulation. In particular, the course studies the structure of the tax regulations and its constitutional sources, the implementation rules of the tax regulation, also with the public administration intervention, as well as the guarantees, including those sanctionings, which ensure the trend correspondence between the theoretical and the practical case in point. In addition, the course studies the tax jurisdictional protection and the legal regulations of tax litigation, examining the regulations of the tax litigation and its institutions. The course also illustrates the legal regulations of two fundamental taxes of the italian tax system: the personal income tax and the value addeded tax. |
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Il corso mira a fornire le basi teoriche necessarie per lo studio del sistema tributario italiano, esaminando i principi fondamentali della disciplina dell’imposta. |
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The program of the course, corresponding to 8 university credit, is divided into a general part and a special part. General part - The tax law. The tax regulations. The sources of tax law. The force of tax law in time and space. Interpretation and integration of the tax regulations. The subjects of the tax law. The content of the tax liability. The administrative implementation. The legal regulations of the tax assessment and the tax collection. The tax refund. The tax penalties. The tax jurisditional protection. Special part - The personal income tax: general principles. The income from property. The interest and dividend, finance income. The employment income. The income from self-employment. The business income. The new system of dividends taxation. The value added tax: origins and assumption of taxation, VAT operations, compensation, deduction, formal obligations |
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For the general part: G. Tinelli, Istituzioni di diritto tributario, Cedam, 2013. For the special part: G. Tinelli, S. Mencarelli, Lineamenti giuridici dell’Imposta sul Reddito delle Persone Fisiche, Giappichelli, 2013; S. Mencarelli, R.R. Scalesse, G. Tinelli, Introduzione allo studio giuridico dell’Imposta sul Valore Aggiunto, Giappichelli, 2012.
Alternatively, the special part can be studied on the following text: G. Tinelli, Istituzioni di Diritto Tributario. Il sistema dei tributi, Padova, 2015, Part I of the Chapter I (IRPEF), Section II of the Chapter II (“La determinazione del reddito d’impresa”) and Chapter I of the Part III (IVA).
Tax code (of any publisher), containing the principals tax laws:
- d.p.r. 22 dicembre 1986, n. 917 (consolidated law of the income taxes);
- d.p.r. 26 ottobre 1972, n. 633 (value added tax);
- d.p.r. 26 aprile 1986, n. 131 (stamp duty);
- d. lgs. 18 dicembre 1997, n. 472 (fiscal penalities);
- d. lgs. 31 dicembre 1992, n. 546 (tax litigation);
- l. 27 luglio 2000, n. 212 (regulations of taxpayer’s rights). |
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During the chats will be assigned any compositions to write about some of the program topics. |