Prof. Federico Pinto

• In sede di esame lo studente deve dimostrare la padronanza delle fonti normative. Deve dunque munirsi di un codice tributario qualsiasi, purché aggiornato e con almeno le seguenti fonti: Costituzione; L. n.

Argomenti del programma: Il diritto tributario nell’ordinamento giuridico italiano – prestazioni imposte, tributi e riserva di legge – principio di capacità contributiva – efficacia della norma tributaria nel tempo e nello spazio – interpretazione ed elusione – fonti interne, europee ed internazionali – soggetti passivi – obbligazione tributaria – moduli attuativi dell’obbligazione tributaria – dichiarazione, liquidazione e controlli…

• Slides that will be distributed
• Mandatory Materials: slides that will be distributed

Argomenti del programma: The course will: - first analyze international tax law general principles; - then provide a detailed view of the main models commonly adopted for the bilateral DTTs; - finally focus on several practical cases giving the students the opportunity to test acquired tools of knowledge by an interactive experience. Followingly, it will focus, on European Taxation law.

Argomenti del programma: The course will analyze: - the general principles of international tax law; - the provisions of the main models commonly adopted for the bilateral DTTs (specific focus on the OECD Model and, to a more limited extent, on the UN Model).

• Materials that will be made available during the course.

Argomenti del programma: Tax law in the Italian tax system – Compulsory contribution, levies and the principle of legality – Ability to pay principle – Temporal and spatial limits of tax legislations – Interpretation and tax avoidance – National, EU and international sources – Taxable persons – Tax obligation – Tax return, tax settlement and formal controls – Tax audit – Tax assessment – Alternative dispute resolution - Personal income tax…