Università Roma Tre

GENERAL

The notion of tax and the classification of taxes
The tax law
The sources of tax law
The integrity of the norm in time and space
The interpretation of the tax law
The constitutional principles
Abuse of tax law and tax avoidance
The tax report and its subjects
Instrumental obligations
The investigation
The assessment
Collection
The refund
Sanctions
Jurisdictional protection


SPECIAL

The star system in Italy
The income tax
The IRES
The IRAP
The registration tax
Inheritance and gift tax
The IMU

F. TESAURO, Compendio di diritto tributario, Utet, Torino, latest edition available