Objective of the course is to provide participants with an accurate analysis of Italian tax system, with a specific attention to the reform perspectives and to the international aspects.
Introduction to Italian tax system: state and local taxes.
General principles on income taxation. Personal income tax (Irpef) and income tax on companies (Ires). Extraordinary operations. Value added taxation (Iva).
Regional tax on productive activities (Irap). Inheritance tax.
The second part of the course will deal with a detailed overview of international and UE tax rules.
TESAURO, Istituzioni di diritto tributario, vol. II, Parte Speciale, UTET, 2012: pagg. 3-249; 289-300; 334-385.
GIOVANNINI, Il diritto tributario per princìpi, Giuffrè, 2013: pagg. 217-349.
Partial examination: written
Final examination: oral