Italian and European Tax Law

FIRST PART
Tax law in the legal studies. The concept of tax and the differentiation among taxes, levies and charges. Analysis of the general features of the main taxes.
The sources of tax law. The concept of ability to pay. The legal reserve and the effectiveness of tax laws throughout space and time. The interpretation of tax laws and the regulation of the abuse of law. Principles and warranties set forth in the Statute of the Taxpayer's Rights.
Tax liability and tax structure: tax agents, taxpayers, prerequisite, taxable base, tax rate.
Tax and withholding: withholding tax and advance withholding tax, liability of the withholding tax agent and the withheld taxpayer. The tax responsible.
Tax return.
Tax assessment activities: methods and regulations.
Tax collection and refund.
Fines and penalties (in brief).
Tax litigation and alternative dispute resolutions.

SECOND PART
The main taxes of the Italian tax system: general framework.
Personal income tax (Irpef): tax grounds (specific and general), analysis of the different income classes, analysis of the rules for determining the overall income.
Corporate income tax (Ires): definition of taxable entities, general rules for determining business income.
Analysis of the main positive and negative corporate income items.
Extraordinary transactions (in brief).
VAT.
Registration, inheritance and donation tax (in brief).

THIRD PART
The sources of EU tax law.
Analysis of the main Tax Directives.
The ECJ and ECHR resolutions.
Worldwide Taxation and Local Taxation. The sources of international tax law. Treaties for the avoidance of double taxation (OECD Model Convention).
The tax residence of individuals and companies under the OECD Model Convention.
The concept of permanent establishment.