Portale di Ateneo - En.Unibs.it

The entire programme

1. The notion of tax .
2. The sources of tax law and the Constitutional principles (Artt. 3, 23, 53 Cost.). The Bill of the Taxpayers'rights.
3. Individual income tax: object and taxable persons. Computation of the taxble base.
3.1 Income from immovable properties. Employment income and unemployment income.
3.2 Investment income and other income.
3.3 Business income. Notion and computation for enterpreneurs.
4. Corporate income tax: object and taxable persons. Computation of the taxable base for commercial and no profit entites. General principles relevant for computation of the business income.
4.1 Positive and negative items of income.
5. The transparent principle of taxation and the domestic and international tax consolidation.
6. VAT: object, taxable persons, territorial principle.
6.1 Not taxable and exempt transactions.
6.2 The proceeding: formal obbligations; computations; payments; tax returns.
6.3 Regional tax on productive activities, registration tax and gift tax.
7. The proceeding.
7.1 The tax return.
7.2 The control function.
7.3 The assessment function.
7.4 The tax avoidance.
7.5 The tax collection and tax litigation.
8. The Tax Courts.
9. The jurisdictional competence.
10. The litigation: from the plea to the decision.
11. Decision.
12. The collection litigations.
13. The appeal.
14. The other appeals.
15. The judged.
16. The self-protection.