Diritto tributario - eng

Tax Law
Andrea Ballancin
SSD Insegnamento: IUS/12
6 CFU – 48 ore
Sede: Novara

•    Language
Italian.

•    Course Content
The course mainly consists of two parts: a general one, where attention will be dedicated to general definitions, principles, structure of tax, dynamics of tax and, finally, to tax ligitation and judicial protection. The second part will be dedicated to the analysis of direct and indirect taxes levied within the current Italian tax system.    


•    Course text
Tesauro F., Compendio di diritto tributario, UTET Giuridica, 2013, 508 p., 5th edition
It is strongly recommended the use of an updated tax code.

•    Educational objectives
Analysis of the main Italian tax law principles together with its main taxes levied. The primary objective of this course is to enrich students with a specific knowledge of those tools necessary to better understand the Italian tax system within its internal, EU and international context.

•    Teaching activities
Lectures. Supplementary lectures on specific topics.

•    Assessment
Oral examination

•    Extended program
o    General definitions (definition of tax and income, sources of law, interpretation and integration)
o    The principles (constitutional, international and EU principles)
o    Structure of tax (tax liability; taxable persons)
o    Dynamics of tax (tax return; administrative activities; tax audit; tax assessment; anti-avoidance tax rules; tax collection; tax refunds)
o    Tax litigation and judicial protection
o    Individual income tax (income, individual taxpayers, tax base and tax, schedules of income)
o    Corporate taxation (corporate taxpayers, business income, group taxation)
o    Value added tax,
o    Registration tax.