The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies. In the special part, the course, carried out with monographic method, is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing critically the different tax laws in the current tax system.
teacher profile teaching materials
Tax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations.
Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. I PRINCIPI GENERALI, CEDAM, PADOVA, 2020 (up to page 505).
FOR THE SPECIAL PART: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2022 (ONLY PARTE PRIMA, CAP. PRIMO, CAP. SECONDO, SEZ. SECONDA, PARTE TERZA, CAP. PRIMO), OR, AS ALTERNATIVE,:
MENCARELLI S., TINELLI G., LINEAMENTI GIURIDICI DELL’IMPOSTA SUL REDDITO DELLE PERSONE FISICHE, GIAPPICHELLI, TORINO, 2018, AND
MENCARELLI S., SCALESSE R., TINELLI G., INTRODUZIONE ALLO STUDIO GIURIDICO DELL'IMPOSTA SUL VALORE AGGIUNTO, GIAPPICHELLI, TORINO, 2018.
FOR THE SUPPLEMENTARY MODULE: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2022 (PARTE PRIMA, CAP. SECONDO, SEZ. PRIMA, TERZA, QUARTA E QUINTA)
FOR ALL PARTS AND FOR THE SUPPLEMENTARY MODULE: TAX BOOK (OF ANY PUBLISHER), CONTAINING THE MAIN TAX LAWS, INCLUDING:
- DPR 22 DICEMBRE 1986, N. 917, COME MODIFICATO DAL D.LGS 12 DICEMBRE 2003,
N.344;
- DPR 26 OTTOBRE 1972, N. 633;
- DPR 29 SETTEMBRE 1973, N. 600;
- DPR 26 APRILE 1986, N. 131;
- D.LGS. 18 NOVEMBRE 1997, N. 472;
- D.LGS. 31 DICEMBRE 1992, N. 546;
- L. 27 LUGLIO 2000, N. 212.
Fruizione: 20101035 DIRITTO TRIBUTARIO in GIURISPRUDENZA LMG/01 AL TINELLI GIUSEPPE
Programme
General partTax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations.
Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.
Core Documentation
FOR THE GENERAL PART:TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. I PRINCIPI GENERALI, CEDAM, PADOVA, 2020 (up to page 505).
FOR THE SPECIAL PART: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2022 (ONLY PARTE PRIMA, CAP. PRIMO, CAP. SECONDO, SEZ. SECONDA, PARTE TERZA, CAP. PRIMO), OR, AS ALTERNATIVE,:
MENCARELLI S., TINELLI G., LINEAMENTI GIURIDICI DELL’IMPOSTA SUL REDDITO DELLE PERSONE FISICHE, GIAPPICHELLI, TORINO, 2018, AND
MENCARELLI S., SCALESSE R., TINELLI G., INTRODUZIONE ALLO STUDIO GIURIDICO DELL'IMPOSTA SUL VALORE AGGIUNTO, GIAPPICHELLI, TORINO, 2018.
FOR THE SUPPLEMENTARY MODULE: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2022 (PARTE PRIMA, CAP. SECONDO, SEZ. PRIMA, TERZA, QUARTA E QUINTA)
FOR ALL PARTS AND FOR THE SUPPLEMENTARY MODULE: TAX BOOK (OF ANY PUBLISHER), CONTAINING THE MAIN TAX LAWS, INCLUDING:
- DPR 22 DICEMBRE 1986, N. 917, COME MODIFICATO DAL D.LGS 12 DICEMBRE 2003,
N.344;
- DPR 26 OTTOBRE 1972, N. 633;
- DPR 29 SETTEMBRE 1973, N. 600;
- DPR 26 APRILE 1986, N. 131;
- D.LGS. 18 NOVEMBRE 1997, N. 472;
- D.LGS. 31 DICEMBRE 1992, N. 546;
- L. 27 LUGLIO 2000, N. 212.