Università Roma Tre

General Section:

- The concept of taxation and the classification of taxes
- Tax legislation
- Sources of tax law
- Interpretation of tax legislation
- Constitutional principles in tax matters
- Tax avoidance or abuse of tax law
- The tax relationship and its subjects
- Substitute regimes
- Joint and several obligations
- Tax substitution
- Instrumental obligations
- Investigative powers
- Tax returns
- Guarantees, rights, and protections in tax-payer relations

Special Section:

- The tax system in Italy
- Direct taxes: IRPEF and IRES
- Income categories
- Corporate taxation
- Extraordinary transactions
- IRAP
- Registration tax
- Inheritance and gift tax
- IMU
- VAT

"Fondamenti di diritto tributario", terza edizione, di A. Contrino et al., CEDAM 2024