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Teacher
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CHINELLATO Gianfranco
(syllabus)
General section:
The Taxation Law in the Italian, European and International legal system.
The taxation rule.
Sources of Taxation Law.
Tax rule effect in the time and in the space.
Interpretation and integration by analogy of Tax Law.
Tax evasion. Abuse of right or tax avoidance. Legal tax saving
Tax Law legal subjects.
The content of the tax obligation. The implementation of tax law. Administrative implementation. The fulfilment of tax obligation. The undue tax. Tax sanctions. Legal and jurisdictional protection in tax matters.
Special section:
The personal and corporate Income Tax code. The Income Tax on individuals; The Income Tax on companies;
Regional Tax on productive activities.
EU Principles and Directives and the Italian provisions of law about the Value-Added Tax, V.A.T..
The general principles. Taxable, non taxable and exempt transactions. The tax territorial localization. The determination of the taxable income and of the tax. The recourse. The deduction. The formal fulfillments
(reference books)
- Giuseppe TINELLI: ISTITUZIONI DI DIRITTO TRIBUTARIO, Sixth edition, CEDAM, Padova, 2020;
- Giuseppe TINELLI: ISTITUZIONI DI DIRITTO TRIBUTARIO, Il Sistema dei Tributi, Second edition CEDAM, Padova 2018;
- Gianfranco CHINELLATO: CODIFICAZIONE TRIBUTARIA E ABUSO DEL DIRITTO, Contributo allo Studio degli Strumenti di Contrasto all’Elusione Fiscale, CEDAM, Padova, 2007, (Chapter One: Il “Particolarismo” del Diritto Tributario, Chapter Four: Elusione, Evasione e Lecito Risparmio d’Imposta, Chapter Five: Tentativi di Inquadramento Giuridico della Figura Elusiva: Riconduzione a Istituti Civilistici, Chapter Six: Elusione e Interpretazione, Chapter Seven: La Normativa Antielusiva e Chapter Eight: Le Tecniche Generali Antielusione in Alcuni Ordinamenti Europei di Civil Law, Paragraph no. 8.1: Introduction and Paragraph no. 8.2: La figura dell’abuso del diritto nella teoria generale del diritto);
Alternative option:
- Tax law manual - General section, di Falsitta Gaspare, Anno 2017, Eleventh edition, Cedam 2020;
- Tax law manual - Special section, di Falsitta Gaspare, Twelfth edition, Cedam 2018.
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