20110294 - TAX LAW

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



General part
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.Tax justice.

Special part.
First unit: the personal income tax (IRPEF). 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: the value added tax (VAT). 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.
Optional module: The corporation tax (IRES). General principles. Taxpayers. Special rules.

Core Documentation

TINELLI G., Istituzioni di diritto tributario. I principi generali, VII edition, WKI CEDAM, Padova, 2023.

TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, III edition, WKI CEDAM, PADOVA, 2022. Parte Prima (I tributi statali), Cap. Primo (IRPEF), pag. 3-74; Cap. Secondo (IRES), Sez. Seconda (La determinazione del reddito d'impresa), pagg. 96-141; Parte Terza (I tributi europei), Cap. Primo (IVA), pag. 391-455.
or, as alternative,:
MENCARELLI S., TINELLI G., Lineamenti giuridici dell'imposta sul reddito delle persone fisiche, V edizione, Giappichelli, Torino, 2022, and
MENCARELLI S., SCALESSE R., TINELLI G., Introduzione allo studio giuridico dell'imposta sul valore aggiunto, III edizione, Giappichelli, Torino, 2022.

Optional module: TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, VI edizione, WKI CEDAM, Padova, 2022. Parte Prima (I tributi statali), Cap. Secondo (IRES), Sez. Prima (La struttura dell'imposta), pagg. 75-95; Sez. Terza (I regimi speciali), pagg. 142-183; Sez. Quarta (Le operazioni straordinarie), pagg. 184-204; Sez. Quinta (Le operazioni estintive dell'impresa), pag. 205-210.

Type of delivery of the course

Lectures on exam program

Type of evaluation

Comprehensive answers to questions on the exam program