Tax law M - Z
Academic Year 2023/2024 - Teacher: Guido SALANITROExpected Learning Outcomes
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
Attendance of Lessons
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), VAT,
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
F. RANDAZZO, Manuale di diritto tributario, Torino, Giappichelli, 2023, 1- 131, 143- 165, 185- 383
S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2016, pp.1-125; 141-176; 203 - 456
We suggest ; A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, 2022;
Learning Assessment
Learning Assessment Procedures
Examples of frequently asked questions and / or exercises
constitutional principles relevant to tax matters
taxpayers of various taxes (IRPEF, IRES, VAT, etc.)
income categories and, with reference to business income, determination criteria and components
operations subject to VAT and their characteristics
assessment activities in general and in various of its specifications (e.g. synthetic assessment)
collection activities in general and in various of its specifications (e.g. the conditions for collection)
tax solidarity
the tax declaration
institutes for the prevention and settlement of tax disputes
limits of tax jurisdiction
relationships between tax jurisdiction and other jurisdictions
precautionary protection
proof in tax proceedings
the judgment of compliance