@Mail
None.
At the end of the course students should be able: a. to assess the main peculiarities of a tax systems; b. to make a critical analysis of policy tax makers; c. to design an appropriate tax litigation strategy.
The first part of the course outlines general constitutional principles and antiavoidance provisions. The second part focuses mainly on definition of taxable income and on ways of determining tax burden in the hands of individuals as well as of corporate entities. The third part focuses on the relavnt provisions regarding the tax litigation.
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
Handbooks: "Principi di Diritto tributario" di S. La Rosa, IV ed., Giappichelli, 2012; Funzione impositiva e forme di tutela, di M. Basilavecchia, II ed., Giappichelli, 2013.
Traditional
Participation to classes is strongly recommended.