Tax Law - Management (Economy and Law for Professionals)
91865
Description
General subjects:
1) Tax revenue: the tax revenues and local;
2) The principles and constitutional provisions;
3) Sources;
4) The standard and the case of tax;
5) Prescriptive functions of the State and local authorities, and forms of protection;
6) Assessment, collection and reimbursement of state taxes and local taxes;
7) The administrative penalties.
Particular subjects:
1) General issues on the taxation of income; a. IRPEF (Income tax of the persons): the subjects and the income categories; b. IRES; c. local authorities; d. The additional income tax municipal and regional;
2) I.V.A. (the Value Added Tax); limited to the assumption, the taxable, non-taxable, exempt and excluded, to taxable persons, to revenge, and deduction). Local authorities such as VAT taxpayers;
3) Business income (notion, principles and positive and negative components).
