The course, after having examined th fundamentals of the italian tax system, with particular regard to its sources and its inspring principles, has as object the study and the deepening of the tax regulations on incomes, with particular attention to income categories.
The program in as it follows:
The principle of reserve of law (Article 23 of the Constitution).
The sources and the Statute of taxpayers' rights.
The notion of tax (essential elements, exclusions, exemtions, assimilations.
The applicable EU tax principles.
The principles of ability to pay (Article 53 of the Constitution) and imparticalitu and good performance of the Publica Administration (Article 97 of the Constitution).
The statement.
IRPEF and IRES:
presupposition
passive subjects
fiscal residence and stable organization
tax base
income generated in associated form
tax period
detemrination of total income, regulation of losses, deductible expenses detemrination of the tax, deductibile charges
separate taxation
application of the tax to non-residents.

The categories of income:
land income
income from employees and self-employed
capital income an other
business income:
notion of tax entrepreneur;
detemrination if income (simplified and ordinary accounting) and criteria that govern its determination - art. 109 TUIR;
the assets relating to the company,
positive components of business income: in particular revenues, capital gains, the institution of prtecipation exemption, interest dividend, property income;
negative components: in particular the depreciation of tangible, intangible and freely transferable assets, provisions.

The first 20 hour pf the cpurse are devoted to illustrating the general principles of tax lawand the fundmental elements of income taxes. The next 20 hours are dedicated to the analysis of theindividual income categories (3 hours for ach type, except for the business income to which at least 6 hours are reserved).