Università Roma Tre

General part
Tax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations.

Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.

FOR THE GENERAL PART:
TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. I PRINCIPI GENERALI, CEDAM, PADOVA, 2020 (up to page 505).

FOR THE SPECIAL PART: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2018 (ONLY PARTE PRIMA, CAP. PRIMO, CAP. SECONDO, SEZ. SECONDA, PARTE TERZA, CAP. PRIMO), OR, AS ALTERNATIVE,:
MENCARELLI S., TINELLI G., LINEAMENTI GIURIDICI DELL’IMPOSTA SUL REDDITO DELLE PERSONE FISICHE, GIAPPICHELLI, TORINO, 2018, AND
MENCARELLI S., SCALESSE R., TINELLI G., INTRODUZIONE ALLO STUDIO GIURIDICO DELL'IMPOSTA SUL VALORE AGGIUNTO, GIAPPICHELLI, TORINO, 2018.

FOR THE SUPPLEMENTARY MODULE: TINELLI G., ISTITUZIONI DI DIRITTO TRIBUTARIO. IL SISTEMA DEI TRIBUTI, CEDAM, PADOVA, 2018 (PARTE PRIMA, CAP. SECONDO, SEZ. PRIMA, TERZA, QUARTA E QUINTA)

FOR ALL PARTS AND FOR THE SUPPLEMENTARY MODULE: TAX BOOK (OF ANY PUBLISHER), CONTAINING THE MAIN TAX LAWS, INCLUDING:
- DPR 22 DICEMBRE 1986, N. 917, COME MODIFICATO DAL D.LGS 12 DICEMBRE 2003,
N.344;
- DPR 26 OTTOBRE 1972, N. 633;
- DPR 29 SETTEMBRE 1973, N. 600;
- DPR 26 APRILE 1986, N. 131;
- D.LGS. 18 NOVEMBRE 1997, N. 472;
- D.LGS. 31 DICEMBRE 1992, N. 546;
- L. 27 LUGLIO 2000, N. 212.

General part
Tax law. Tax rule. Sources of tax law. The effectiveness of tax law in time and space. Interpretation and integration of tax law. Subjects of tax law. Tax liability. The implementation of tax law. The assessment of taxes by the Tax Authorities. Payment of taxes. Reimbursement of taxes. Violations.
Special part.
First unit: the personal income tax. General principles. Income from immovable property. Dividends, interest, royalties and capital gains. Employment income. Income derived in respect of professional services or other activities of an independent character. Enterprise income. Other income.
Second unit: VAT (value added tax). General principles. Taxable transactions. Non-taxable transactions. Exempt transactions. Territorial scope. Taxable amount. Tax rate. Chargeability of VAT. The compensation of input tax and output tax. Formal requirements.

More information
7 CFU
Year of attendance: third; second semester.
Prerequisites: Commercial Law I (for LMG/01). Public Law (for L/14).
Attendance: attendance at lectures and seminars is an advantage for the assignment of the Tax Law thesis.
Training events: to attending students is given the opportunity to participate in a hearing at the Tax Court of Second Instance of Rome, to be held in the last month of the course. The date of the hearing will be announced during a lecture in order to collect students’ participations.

For the general part:
TINELLI G., Istituzioni di diritto tributario, V ed., Cedam, Padova, 2020 (except Chapter XIII).

For the special part:

first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2018 (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)

otherwise

TINELLI G., MENCARELLI S., Lineamenti giuridici dell’imposta sul reddito delle persone fisiche, Giappichelli, Torino, 2018, and MENCARELLI S., SCALESSE R.R., TINELLI G., Introduzione allo studio giuridico dell’Imposta sul Valore Aggiunto, Giappichelli, Torino, 2018.

Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, 2020;
• Codice tributario 2019, a cura di F. Tesauro e A. Contrino, Giappichelli editore, 2019;
• Codice tributario 2020, a cura di M. Logozzo, Pacini Giuridica, Pisa, 2020.