Università Roma Tre

The programme consist of a general and a special part. The general part focuses on illustration of the structure of the tax rule, the constitutional principles in tax matters, the force over time and space of the tax low, active and passive entities of the tax low, and the implementation of the tax low in the administrative phase, also considering the pathological phase of the tributary relationship, aimed at recovery of the sanctions, also penal. The special part is dedicated to the study of state and local taxation. Among the state taxes il will deepen, in particular, the discipline of IRPEF (personal tax), that is the primary state tax of greater impact in terms of taxation and diffusion. Among the local taxes we will study those applied at the maritime state, that is the regional taxes on state concessions and IMU (local tax on land and bouildings) but, with a view to protection of the local territory and the environment, also the form of taxation that concern the refuse disposal and collection and the taxes that are inspired by this environmental vocation of the local taxation.

G. Tinelli, Istituzioni di Diritto Tributario, Principi generali, Cedam, 2020 (tranne capitolo XIII)
S. Mencarelli, G. Tinelli, Lineamenti giuridici dell'imposta sul reddito delle persone fisiche, Giappichelli, 2018.
S. Mencarelli, Portualità turistica e fiscalità locale. Profili giuridici, Cedam, 2018 (capitolo II, III e IV).