Course program
General subjects:
- 1) Constitutional principles and rules;
- 2) The rule and the event of the taxation;
- 3) The accomplishment of the obligatory relation of tax: the income-tax return and the settlement; checking and verification; collection of taxes; refunds.
Special 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. Instruments of legal and fair tax savings: consolidated, transparency and M&A.
- 2) I.V.A. (the Value Added Tax); the structure of the tax.
