Tax Law Advanced

A.Y. 2021/2022
Overall hours
Learning objectives
The course aims to provide an overview of a series of institutions belonging to different sectors of the system, and which in the professional experience find contextual application
Expected learning outcomes
The course requires the knowledge of the institutional concepts imparted in the basic course of tax law on the themes of the tax process, of the rulings, of the IRES tax and of the tax compliance institutes.
A 20-hours teaching module will be held, dedicated to the regulation of the liability for offenses of the bodies pursuant to Legislative Decree n. 231/2001, and of the tax crimes contained in Legislative Decree n. 74/2000 also in light of the promotion needs of the c.d. tax compliance, to which the institutions that will be the object of study are overall direct.
Course syllabus and organization

Single session

Lesson period
First semester
Didactic methods

More specific information on the delivery modes of training activities for academic year 2021/2022 will be provided over the coming months, based on the evolution of the public health situation.
Course syllabus
General part: 1. The tax process: drafting of appeal, counter-arguments and sentence 2. From commands and controls to tax compliance: theory and practice of questioning. 3. The proposed directive on the common tax base consolidated (CCTB): prospects for reform of the Italian corporate tax. 4.- The collaborative fulfillment: tax risk management models and responsibilities of the body pursuant to Legislative Decree n. 231/2001.
Modulo: The offenses provided for by D.lgs. n. 74/2000 and tax compliance
Prerequisites for admission
The basic tax law exam is preparatory to this course.
Teaching methods
Educational activities consist in 45 hours of lectures by the Professor.
Teaching Resources
Bibliographic indications will be provided during the lessons.Student must also know the legislation, by means of an updated General Tax Code.
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
Professor: Ragucci Gaetano