20110211 - TAX LAW

The course aims to provide the theoretical foundations necessary for the legal study of the tax system, through the analysis of the structure of the tax rule and the constitutional sources. The course also analises, always with legal method, the rules to ensure the administrative implementation of the tax low, verifying the impact with positions juridically protected of taxpayers. In particular, will be the subject of study the powers of investigation ad instructions of Italy’s financial police and the study of protection rights to ensure the proper use of this powers, also with reference to legislation that concern the processing and violation of personal data. The study of positive tax system, in line with the learning outcomes of the degree course, will be addressed to examination of taxes that, for their diffusion and for the contact with the issues ralated to cyber and territorial security, have grater systematic importance.
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The programme consist of a general and a special part. The general part focuses on illustration of the structure of the tax rule, the constitutional principles in tax matters, the force over time and space of the tax low, active and passive entities of the tax low, and the implementation of the tax low in the administrative phase, also considering the pathological phase of the tributary relationship, aimed at recovery of the sanctions, also penal. The special part is dedicated to the study of state and local taxation. Among the state taxes il will deepen, in particular, the discipline of IRPEF (personal tax), that is the primary state tax of greater impact in terms of taxation and diffusion. Among the local taxes we will study those applied at the maritime state, that is the regional taxes on state concessions and IMU (local tax on land and bouildings) but, with a view to protection of the local territory and the environment, also the form of taxation that concern the refuse disposal and collection and the taxes that are inspired by this environmental vocation of the local taxation.

Core Documentation

G. Tinelli, Istituzioni di Diritto Tributario, Principi generali, Cedam, 2020 (except chapter XIII)
S. Mencarelli, G. Tinelli, Lineamenti giuridici dell'imposta sul reddito delle persone fisiche, Giappichelli, 2018.
S. Mencarelli, Portualità turistica e fiscalità locale. Profili giuridici, Cedam, 2018 (chapters II, III e IV).

Reference Bibliography

Please refer to the bibliography indicated in the textbooks.