Constitution and Revenue System
A.Y. 2023/2024
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 the constitutional jurisprudence on the main institutions of which it is composed; - 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 covered by the discussion, identifying 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: First semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
First semester
Course syllabus
Part I: The constitutional profile of the tax: 1. Delimitation of the topic: the concept of tax; 2. Uniqueness vs. plurality of levies: extraordinary taxes; 3. The benefits, including coherence with non-tax purposes; 4. Fiscal interest as a justification for the particularism of tax law; 5. The contradictory: in search of the rules of the game.
Part II: Escape and punishment: 1. Causes of the phenomenon, and intervention models. 2. Sociology, fiscal psychology and the contribution of political science. 3. Punish the evasion or the tax evader? 4. Legislative Decree 74/2000. 5. Critical issues (legal reservation, reservation of jurisdiction, nemo tenetur se detegere, principles of offensiveness and proportionality-reasonableness).
Part II: Escape and punishment: 1. Causes of the phenomenon, and intervention models. 2. Sociology, fiscal psychology and the contribution of political science. 3. Punish the evasion or the tax evader? 4. Legislative Decree 74/2000. 5. Critical issues (legal reservation, reservation of jurisdiction, nemo tenetur se detegere, principles of offensiveness and proportionality-reasonableness).
Prerequisites for admission
As per the teaching regulations of the degree course; in particular, private law institutions and constitutional law are preparatory.
The Commercial Law and Civil Procedural Law exams are preparatory to the exam.
It is also recommended to have already taken the basic tax law exam.
The Commercial Law and Civil Procedural Law exams are preparatory to the exam.
It is also recommended to have already taken the basic tax law exam.
Teaching methods
The teaching activities consist of 40 hours of frontal lessons held by the teacher and his collaborators. Attendance is recommended.
Teaching Resources
FALSITTA, Tax law manual, general part CEDAM 2023, Chapter I and Chapter VI.
(the student must also know the rulings of the Constitutional Court discussed during the lessons).
LANZI-ALDROVANDI, Criminal tax law, CEDAM 2020, chapter I (criminal-tax system and constitutional principles); Postal Code. VI par. from 1 to 6.3 and from 9 to 11 (the individual crimes: the crimes of declaration and failure to pay).
(the student must also know the rulings of the Constitutional Court discussed during the lessons).
LANZI-ALDROVANDI, Criminal tax law, CEDAM 2020, chapter I (criminal-tax system and constitutional principles); Postal Code. VI par. from 1 to 6.3 and from 9 to 11 (the individual crimes: the crimes of declaration and failure to pay).
Assessment methods and Criteria
The oral test consists of an interview aimed at ascertaining the students' knowledge of the program topics, their understanding, the acquisition of adequate language, the ability to synthesize and re-elaborate.
Professor(s)