Tax law

Tax law

To regulate the levies that the State imposes on the citizens and everything related to them.

The research in Tax law is based on some general topics concerning both the substantive subjects of taxation and procedure, variously defined and integrated with respect to each topic. The main areas of study are: the proportionality of the tax law and procedure, the tax law "praetorian" of the European Court of Justice, family tax law, interpretation of the tax law, administrative tax penalties, fiscal aspects of contracts, tax fraud in the field of VAT, the implementation of "fiscal federalism".

People

Giangiacomo D'Angelo

Assistant professor

keywords: tax investigation abroad, agri-food taxation, public finance
keywords: Independent concepts of European Law; European Court of Justice; Value Added tax; Harmonisation

Thomas Tassani

Full Professor

keywords: trust, tax avoidance, no profit
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