The course, after having examined the fundamentals of the Italian tax system, with particular regard to its sources and its inspiring principles, has as object the study and the deepening of the tax regulations on incomes, with particular attention to income categories.
The program is 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, exemptions, assimilations)
The applicable EU tax principles
The principles of ability to pay (Article 53 of the Constitution) and impartiality and good performance of the Public 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
determination of total income, regulation of losses, deductible expenses
determination of the tax, deductible charges
separate taxation
application of the tax to non-residents

The categories of income
land income
income from employees and self-employed
capital income and other
business income:
notion of tax entrepreneur;
determination of 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 participation exemption, interest dividends, property income;
negative components: in particular the depreciation of tangible, intangible and freely transferable assets, provisions.
It should be noted that in implementation of the proxy for tax reform (l. No. 111/2023), a series of legislative decrees have been adopted, which will be reported on during the lectures. Some institutions have been significantly changed (in particular, the rules on tax residency), which will be pointed out punctually and should be studied starting from the new regulations.