|
Teacher
|
CANE' DANIELE
(syllabus)
1. GENERAL PART
- Fundamentals and general notions of tax law: tax law; fiscal levies; sources; interpretation.
– Constitutional, EU and international tax principles.
– Structure and elements of the tax: tax obligation; taxable subjects.
– Application of the tax: tax return; the tax administration and the Statute of Taxpayer's rights; tax controls and tax notice; references to tax avoidance and to tax administrative penalties.
– Tax litigation: structure and general principles.
2. SPECIAL PART
- Personal income tax: fundamentals and general principles: notions of income, taxable basis, income schedules; business income (general principles of).
– Corporate income tax: general principles and taxable subjects.
– Value added tax: fundamentals and general principles.
– Transfer taxes (short references).
- References to EU tax law and international tax law - double taxation treaties - (scope and principles).
The following parts are not covered: group taxation; cross-border income; business reorganizations; VAT cross border transactions.
(reference books)
Per studenti frequentanti e non frequentanti: F. Tesauro, Compendio di diritto tributario, ult. ed., Wolters Kluwer, per i seguenti capitoli: 1-11, 14, 16-19 (sino a p. 350), 22 e 26.
Come supporto alle lezioni frontali, per i frequentanti, è consigliato: R. Cordeiro Guerra, Corso di diritto tributario, ult. ed., Giappichelli (ad eccezione del capitolo 17).
Gli studenti - frequentanti e non - sono inoltre invitati a munirsi di un codice tributario aggiornato al 2019 o al 2020, se disponibile.
|
