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.
Curriculum
teacher profile teaching materials
The notion of tax and the classification of taxes
The tax law
The sources of tax law
The integrity of the norm in time and space
The interpretation of the tax law
The constitutional principles
Abuse of tax law and tax avoidance
The tax report and its subjects
Instrumental obligations
The investigation
The assessment
Collection
The refund
Sanctions
Jurisdictional protection
SPECIAL
The star system in Italy
The income tax
The IRES
The IRAP
The registration tax
Inheritance and gift tax
The IMU
Mutuazione: 21201524 DIRITTO TRIBUTARIO in Economia e gestione aziendale L-18 N0 MARINI GIUSEPPE
Programme
GENERALThe notion of tax and the classification of taxes
The tax law
The sources of tax law
The integrity of the norm in time and space
The interpretation of the tax law
The constitutional principles
Abuse of tax law and tax avoidance
The tax report and its subjects
Instrumental obligations
The investigation
The assessment
Collection
The refund
Sanctions
Jurisdictional protection
SPECIAL
The star system in Italy
The income tax
The IRES
The IRAP
The registration tax
Inheritance and gift tax
The IMU
Core Documentation
AA.VV., Fondamenti di diritto tributario, Wolters Kluwer, 2020 studiare da pag 3 a pag. 192; da pag. 217 a 230; da pag. 243 a 249; da pag. 265 a 336 (in particolare capitoli 1, 2, 3, 4 sezione I, capitolo 4 sezione II da Sintesi introduttiva fino al paragrafo 4 incluso, paragrafo 7, paragrafo 10, capitolo 5).Type of evaluation
The students of the course are evaluated on the basis of exams, they have been evaluated based on the theoretical preparation.