Tax law

A.Y. 2020/2021
9
Max ECTS
63
Overall hours
SSD
IUS/12
Language
Italian
Learning objectives
L'insegnamento mira a far conseguire agli studenti:
- Conoscenza e capacità di comprensione: lo studente deve dimostrare di avere acquisito una conoscenza di base dell'ordinamento tributario, con particolare riguardo all'imposizione sui redditi, e dei procedimenti e degli atti applicativi delle imposte, e una capacità di comprensione dei principi generali sottesi agli istituti considerati;
- Capacità applicative: lo studente deve dimostrare di essere in grado di rielaborare i principi e le norme oggetto di studio, e di applicare tali conoscenze alle fattispecie concrete;
- Autonomia di giudizio: lo studente deve dimostrare capacità di interpretazione e di lettura sistematica delle norme giuridiche, e autonoma capacità di individuazione della ratio sottesa;
- Abilità nella comunicazione: lo studente deve dimostrare di saper esprimere le nozioni acquisite con coerenza argomentativa, rigore sistematico e proprietà di linguaggio;
- Capacità di apprendere: lo studente deve dimostrare di sapere ricostruire i principali istituti del diritto tributario, sostanziale e procedimentale, applicando il quadro normativo di riferimento.
Expected learning outcomes
Al termine del corso lo studente che abbia proficuamente appreso la materia avrà una conoscenza approfondita degli argomenti del corso, con l'acquisizione di un metodo di ragionamento idoneo ad affrontare temi giuridici più specifici e complessi rispetto alle nozioni istituzionali della materia.
Course syllabus and organization

Surname A-D

Responsible
Lesson period
Second semester
The teaching methods of the lessons that will take place in the second semester will be communicated subsequently on the basis of the evolution of the health situation.
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.
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.
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.
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.
IUS/12 - TAX LAW - University credits: 9
Lessons: 63 hours
Professor: Ragucci Gaetano

Surname E-N

Responsible
Lesson period
Second semester
Teaching methods
The lessons will be held remotely on Microsoft Teams platform and can be followed both synchronously based on the timetable of the first quarter and asynchronously - according to the timetable of the lectures - as they will be recorded and uploaded on that same platform.

Course syllabus and teaching resources
The content and reference material will not be changed. The students must refer to all the video-lessons, teaching materials and digital content made available on the online course, in addition to the bibliography found in the program.

Exams
The exam is oral and takes place on Teams (videoconferencing), according to the indications provided on Ariel by the professor.

In the event of new health restrictions, any further information and updates regarding the course structure will be published by the professor on Ariel.
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.
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.
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.
IUS/12 - TAX LAW - University credits: 9
Lessons: 63 hours
Professor: Marino Giuseppe

Surname O-Z

Lesson period
Second semester
In the event of a continuation of the emergency phase, the course will be taught - in the second semester (February-May 2021) - through synchronous lessons held through Microsoft Teams platform, accompanied by its registration and the Ariel platform will be used to upload recordings, documents and materials. Remote tutoring will be strengthened and, if possible, in accordance with the rules relating to the health emergency, in presence.
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)
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
General Part: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 13ª ed.,Torino, Utet, 2017, capp. I, II, IV, VI, VII, VIII, IX, X (complete), XI, XII, 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., Milano, Utet-Giuridica, 2019: capp. I, II, III, IV (per intero), VI.
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
IUS/12 - TAX LAW - University credits: 9
Lessons: 63 hours