Tax law M - Z

Academic Year 2023/2024 - Teacher: Guido SALANITRO

Expected Learning Outcomes

Knowledge and understanding of the general principles of the subject, with particular regard to the fundamental institutions, the activity of the financial administration, the substantial regulation of individual taxes, and the process. Ability to identify and resolve problems, through the reasoned and interrelated elaboration of individual institutions and the implications deriving from other legal and social disciplines of reference.

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

Knowledge of the contents of the discipline of private law and commercial law is recommended

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

Oral exam

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