Tax law M - Z

Academic Year 2022/2023 - Teacher: Guido SALANITRO

Expected Learning Outcomes

knowledge of generale principles 

Course Structure

lectures, seminars

Should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus.

learning assessment may also be carried out on line, should the conditions require it.

Required Prerequisites

Diritto privato

Attendance of Lessons

frontal lessons, seminars

Detailed Course Content

Definition and classification of taxes. Sources. The interpretation, the tax avoidance. The structure of taxes.

The system of taxation: income taxes (IRPEF e IRES), IRAP, IMU, VAT, Registration tax, inheritances’ and donations’ tax.

Duties and rights of taxpayers (reporting and payment obligations, rights to deductions, tax credits, options, accounting requirements, withholding, charges). The discipline of tax relations.

Organization and tasks of the financial administration (activity of direction, inspections, tax assessment, tax collection, sanctioning activity).

The tax courts: the foundation and the limits of tax jurisdiction; the tax process.

Textbook Information

I. S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2016, pp.1-125; 141-176; 203 - 456

We suggest M. LOGOZZO, Codice tributario, Pacini, 2021; A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, 2022; F. TUNdo, La tribuna, 2021  o altro codice aggiornato.

Course Planning

 SubjectsText References

Learning Assessment

Learning Assessment Procedures

Oral exam