Tax law

A.Y. 2021/2022
Overall hours
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 tax, value-added tax and registration 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.
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.
Course syllabus and organization

Single session

Lesson period
First semester
More specific informations on the delivery mode of training activities for the academic year 2021/22 will be provided in the coming months, based on the evolution of the public health situation.
Course syllabus
General Part: 1.- Sources. 3.- Principles (constitutional and EU). 4.- The structure of tax: obligation and taxable person. 5.- Dynamics of tax: declaration, administrative preliminary activity, investigations, tax assessment notice, collection.
Special part: 1. - Taxation on personal income (Irpef). 2. Corporation tax (Ires). 3. Value-added tax (Iva). 4. Registry tax (Imposta di registro)
Prerequisites for admission
Institutions of Commercial law is preparatory to this course.
Teaching methods
Educational activities consist in 42 hours of lectures by the Professor.
Teaching Resources
General Part: F. Tesauro, Istituzioni di diritto tributario. Parte generale, vol. I, 14ª ed., Milano, Utet Giuridica, 2020, capp. I, II, IV (only section I), VI, VII, VIII, IX, X, XII.
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 12ª ed., Milano, Utet Giuridica, 2019: capp. I, II (complete), III (only sections I and II), VI (complete), VII.
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
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.
IUS/12 - TAX LAW - University credits: 6
Lessons: 42 hours
Educational website(s)