Diritto tributario - ENG

TAX LAW
Andrea Ballancin

Course Code:
Subject code: IUS/12
8 ECTS – 64 hours
Location: Novara


Educational objectives

The course deals with the examination of the Italian tax system, from a national and International point of view. It mainly consists of two parts: a general one, dedicated to the constitutional principles that govern the tax system and the institutions that form the backbone of it; a special one, characterized by a deeper technicality, dedicated to the various taxes levied under Italian tax system, taking (also) into account the ongoing tax reforms.


Course Content

General part:
- tax law and its evolution
- tax law and tax models
- tax law sources and constitutional principles
- interpretation and avoidance of tax provisions
- tax return: nature and retractability
- tax offices powers
- tax assessment: assessment methods, cases, features and assumptions
- notice of assessment: legal requirements, tax settlement,
- tax refund
- tax court proceedings

Special part:
- direct taxes: income taxes
- general princeples
- income from immovable property
- capital gains
- other income
- income from employment
- self-employment income
- business income
- indirect taxes: general features
- VAT: definition and requirements, taxable / exempt / non-taxable operations, obligations and formal annual statement
- Register and stamp taxes
- IMU


Course Texts
F. Tesauro, Compendio di Diritto Tributario, UTET, Torino, Turin, latest edition. This book is available in the library
It is also recommended, especially for the exam preparation and for a more constructive participation in class, the purchase of an updated tax code.

For more information, please check the course website in the DIR at: https://eco.dir.unipmn.it/

Teaching methods
Lectures and exercises on jurisprudence cases.

Examination
Oral exam, possible middle term written test for students attending the course.