Tax Law
A.Y. 2020/2021
Learning objectives
- Knowledge and understanding: the student must demonstrate that he/she has acquired a basic knowledge of the Italian tax law system, with particular regard to income taxes (irpef, ires) and value-added tax, as well as procedures and enforcement acts of the same taxes; the student must also demonstrate that he/she has acquired the ability to understand the general principles of the Italian tax law system;
- Application abilities: the student must demonstrate that he/she has acquired the essential tools for using the concepts and legal institutions learnt, according to the various cases that may arise, with the ability to tackle and solve problems too;
- Autonomy of judgement: the student must demonstrate the ability to interpret and read legal norms systematically and to have an autonomous ability to identify the connections between them;
- Communication skills: the student must demonstrate the ability to express the acquired notions with argumentative coherence, methodologic rigour and linguistic accuracy;
- Learning ability: the student must demonstrate to be able to reconstruct the main institutions of tax law, both substantive and procedural, applying the normative framework of reference.
- Application abilities: the student must demonstrate that he/she has acquired the essential tools for using the concepts and legal institutions learnt, according to the various cases that may arise, with the ability to tackle and solve problems too;
- Autonomy of judgement: the student must demonstrate the ability to interpret and read legal norms systematically and to have an autonomous ability to identify the connections between them;
- Communication skills: the student must demonstrate the ability to express the acquired notions with argumentative coherence, methodologic rigour and linguistic accuracy;
- Learning ability: the student must demonstrate to be able to reconstruct the main institutions of tax law, both substantive and procedural, applying the normative framework of reference.
Expected learning outcomes
At the end of the course, students who have successfully learned the subject will have a thorough knowledge of the course topics and will have acquired a method of reasoning suitable to deal with more specific and complex legal issues than the institutional knowledge of the subject.
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Surname A-D
Responsible
Lesson period
Second semester
Didactic methods
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
Course syllabus
General Part: 1.- Concept and classification of taxes. 2.- The sources. 3.- The principles (constitutional and community). 4.- The taxable persons. 5.- Dynamics of the tax: Declaration. Administrative preliminary activity. The notice of assessment. The avoidance. 6.- The trial (jurisdiction and appealable acts).
Special part: Direct taxes: 1. - The personal income tax (personal income tax). 2. The corporate tax (IRES). 4. - Transnational income. 5. - The value added tax.
Special part: Direct taxes: 1. - The personal income tax (personal income tax). 2. The corporate tax (IRES). 4. - Transnational income. 5. - The value added tax.
Prerequisites for admission
As per the didactic regulation of the degree course; in particular, private law institutions, constitutional law are preparatory.
The exam includes commercial law and civil procedural law exams.
The exam includes commercial law and civil procedural law exams.
Teaching methods
The teaching activities consist of 63 hours of lectures held by the teacher
Teaching Resources
For the general part: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 13th ed., Turin, Utet, 2017, chap. I, II, IV, VI, VII, VIII, IX, X (in full), XI, XII, XVI (limited to paragraphs 1 to 10).
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
For the special part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 11th ed., Turin, Utet, 2018: chap. I, II, III, IV (in full), VI.
Alternatively, for the general and special parts, the chapters and sections of the text which deal with subjects corresponding to those treated in the volumes cited above: G. Gaffuri, Diritto tributario, 9th ed. CEDAM, 2019.
The student must also have an updated Tax Code.
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
For the special part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 11th ed., Turin, Utet, 2018: chap. I, II, III, IV (in full), VI.
Alternatively, for the general and special parts, the chapters and sections of the text which deal with subjects corresponding to those treated in the volumes cited above: G. Gaffuri, Diritto tributario, 9th ed. CEDAM, 2019.
The student must also have an updated Tax Code.
Assessment methods and Criteria
For admission to the oral exam, it is first necessary to pass a written test consisting of multiple choice questions, aimed at verifying knowledge of the main general topics.
The oral exam consists of an interview aimed at ascertaining the students' knowledge of the topics on the program, their understanding, the acquisition of adequate language, the ability to synthesize and rework.
The oral exam consists of an interview aimed at ascertaining the students' knowledge of the topics on the program, their understanding, the acquisition of adequate language, the ability to synthesize and rework.
Surname E-N
Responsible
Lesson period
Second semester
Teaching methods
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
Course syllabus
This course is designed to introduce students to Italian Tax law and practice.
The course begins with an introduction to the theory of taxation. The subject starts with an indepth examination of the source of Tax law and the principles of taxation.
This is followed by an examination of Italy's system of individual and corporate income tax.
The Italian students who have made Tax law abroad within the Erasmus program, and the foreign students being in Italy under the Erasmus program, shall only have the oral exam without the multiple choice questionnaire.
The course begins with an introduction to the theory of taxation. The subject starts with an indepth examination of the source of Tax law and the principles of taxation.
This is followed by an examination of Italy's system of individual and corporate income tax.
The Italian students who have made Tax law abroad within the Erasmus program, and the foreign students being in Italy under the Erasmus program, shall only have the oral exam without the multiple choice questionnaire.
Prerequisites for admission
Private law, Constitutional law, Commercial law and Civil Procedure law are preconditions to be admitted to Tax law exam.
Teaching methods
Classes of total 63 hours.
Teaching Resources
General Theory: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 13ª ed.,Torino, Utet, 2017, capp. I, II, IV, VI, VII, VIII, IX, X (in their entirety), XI, XII, XVI (paragraphs 1 to 10).
As Lecture G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
For the single taxes: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 11ª ed., Torino, Utet, 2018: capp. I, II, III, IV (in their entirety), VI.
Alternatively: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019.
For students of the tax law chair E-N it is advisable the reading of: G. Marino, Corporate Tax Governance. Il rischio fiscale nei modelli di gestione d'impresa, EGEA, 2018.
The student must also have an updated tax code.
As Lecture G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
For the single taxes: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 11ª ed., Torino, Utet, 2018: capp. I, II, III, IV (in their entirety), VI.
Alternatively: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019.
For students of the tax law chair E-N it is advisable the reading of: G. Marino, Corporate Tax Governance. Il rischio fiscale nei modelli di gestione d'impresa, EGEA, 2018.
The student must also have an updated tax code.
Assessment methods and Criteria
The final exam shall consist of a multiple choice questionnaire plus an oral conversation and shall be based on the topics carried on during the classes.
Surname O-Z
Responsible
Lesson period
Second semester
Didactic methods
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
The lessons will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available on the ARIEL website of the course. Information on how to access Microsoft Teams lessons and other teaching instructions will be uploaded to the course's ARIEL website, which is recommended to be consulted regularly.
In any case, the lessons will be recorded and left available to students for the duration of the semester.
Program and reference material
The course syllabus and reference material are unchanged.
Learning assessment procedures and assessment criteria
The procedures for verifying learning and the assessment criteria will not be subject to changes.
The exam will take place orally on the Microsoft Teams platform.
More precise information and updates will be available on the Ariel website of the course, which is therefore good to consult regularly.
Course syllabus
General Part: 1.- Concept and classification of taxations. 2.- Sources. 3.- Principles (constitutional and EU). 4.- The structure of tax: obligation and taxable person. 5.- Dynamics of tax: Declaration. Administrative preliminary activity. Tax assessment notice. Collection. Refunds. 6.- The process (jurisdiction and contestable act).
Special part: 1. Taxation on personal income (Irpef). 2. Corporation tax (Ires). 3. Transnational incomes. 4. Value-added tax (Iva)
Special part: 1. Taxation on personal income (Irpef). 2. Corporation tax (Ires). 3. Transnational incomes. 4. Value-added tax (Iva)
Prerequisites for admission
Commercial law and Civil procedural law are preparatory to this course.
Teaching methods
Educational activities consist in 63 hours of lectures by the Professor.
Teaching Resources
(For attending and non-attending students)
General Part: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 14ª ed., Utet-Giuridica, 2020, capp. I, II, IV, VI, VII, VIII, IX, X , XI, XII (all complete), XVI (only paragraphs from1 to 10).
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 12ª ed., Utet-Giuridica, 2019: capp. I, II, III, IV, VI (all complete).
Alternatively, for General and Special Parts: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019, chapters and sections where subjects corresponding to those covered in the volumes above are treated
Student must also know the legislation, by means of an updated General Tax Code.
In case of publication of new editions of the reference texts, students will use these new editions and the parts to be prepared will be promptly indicated on Ariel.
General Part: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 14ª ed., Utet-Giuridica, 2020, capp. I, II, IV, VI, VII, VIII, IX, X , XI, XII (all complete), XVI (only paragraphs from1 to 10).
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla Tax Compliance, G. Giappichelli Editore, 2018.
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 12ª ed., Utet-Giuridica, 2019: capp. I, II, III, IV, VI (all complete).
Alternatively, for General and Special Parts: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019, chapters and sections where subjects corresponding to those covered in the volumes above are treated
Student must also know the legislation, by means of an updated General Tax Code.
In case of publication of new editions of the reference texts, students will use these new editions and the parts to be prepared will be promptly indicated on Ariel.
Assessment methods and Criteria
In order to have access to the oral examination, student must previously pass a written examination, consisting in a multiple-choice test.
Oral examination consists in an interview which shall verify students' knowledge of program, its understanding, the acquisition of a proper language, the capability of synthesis and rielaboration.
Italian students who participated in Erasmus program abroad, and students who participate in Erasmus program in Italy will access directly the oral examination, without the prior written test
Oral examination consists in an interview which shall verify students' knowledge of program, its understanding, the acquisition of a proper language, the capability of synthesis and rielaboration.
Italian students who participated in Erasmus program abroad, and students who participate in Erasmus program in Italy will access directly the oral examination, without the prior written test
Professor(s)
Reception:
Wednesday, from 14.30 to 16, in person or on Teams (the code to access the Team is: xze2p30)
Department of Legal Sciences "Casare Beccaria", Section of Ecclesiastical Law