Knowledge and understanding The course aims to give students a good knowledge of the fundamentals of tax law, in particular with regard to the substantive discipline of taxes, the activity of ﬁnancial administration, the tax process. Applying knowledge and understanding The student are required to reach an ability to identify and solve problems, which considers a logical and interrelated processing of tax law institutes and the implications of other legal disciplines of reference.
Deﬁnition and classiﬁcation of taxes. Sources. The interpretation, the tax avoidance. The structure of taxes.
The system of taxation: income taxes (IRPEF e IRES), IRAP, IMU, VAT, Registration tax, inheritances’ and donations’ tax.
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.
I. S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2016, pp. .1-125; 141-176; 203 - 456 .
II. S. MULEO, Lezioni di diritto tributario, Torino, 2016, pp. 1-248; 265 - 412
We suggest A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, 2017.