Ateneo - UPO

The course provides students with a general overview of the Italian tax system. In particular, the course will discuss the legal sources and constitutional principles underlying the Italian tax system, the static and dynamic structure of taxes, and the relationship between the tax authorities and the taxpayer. Administrative penalties and tax court proceedings will also be addressed. Finally, the course will focus on core principles of personal and corporate income taxes (IRPEF, IRES) and value added tax (VAT).

F. Tesauro, Compendio di Diritto Tributario, UTET, last edition.

The teaching aims to give the student a good knowledge of the subject. The student, through the acquisition of notions, will demonstrate autonomy of judgment in the interpretation of the legislation and in dealing with practical cases.

Due to the highly technical nature of the subject, it is advisable to have acquired a solid knowledge of the legal and economic basis.

Lectures.

The study of the matter on the reference texts mentioned must be accompanied by the reading and consultation of updated regulatory texts.
Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

Oral test.

GENERAL PART
Taxes and other fiscal levies; the sources of tax law; statutory interpretation and analogical reasoning; the constitutional and general principles of taxation; the tax obligation and derogatory provisions conferring favourable treatment; taxable persons; the tax return; the administrative activity of the revenue authorities; the investigative and evidentiary phase; the notice of assessment; tax avoidance and abuse of law; the collection of taxes (outline); the refund of undue payments (outline); tax procedure and judicial review before the tax courts.

SPECIAL PART
Personal income tax; the several categories of taxable income; corporate income tax; value added tax; registration tax; inheritance and gift tax.

Good command of the principles of general and special tax law. Knowledge of the main tax law institutes and familiarity with the reference regulatory framework.