Private Law and Public Law.
Basic principles of taxation; constitutional framework of Italian tax system; theoretical aspects of taxation and juridical structure of taxes.
Objective of the course is to provide participants with an accurate analysis of Italian tax system, with a specific attention to the reform perspectives.
Introduction to tax law and basic principles of taxation. The constitutional framework: art. 23 Cost. and art 53 Cost.; ability to pay and progressive taxation. Interpretation of law and tax avoidance; Tax rulings; Theoretical aspects of taxation and juridical structure of taxes. Subjects and tax proceedings: taxpayer, tax solidarity and joint responsibility. Tax substitution. Tax declaration. The activity of fiscal administration: controls and tax assessments. The collection of taxes. Tax refunds. Administrative sanctions and tax penalties. Tax trial: tax courts and tax procedure.
F. TESAURO, Istituzioni di diritto tributario, vol. I, Parte generale, Utet, 2017, pagg. 3-416.
Partial examination: written
Final examination: oral