Tax Law
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 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 can be attended as a single course.
Course syllabus and organization
Surname A-D
Responsible
Lesson period
Second semester
Course syllabus
General part: 1.- Concept and classification of taxes. 2.- The sources. 3.- The principles (constitutional and community). 4.- Taxable persons. 5.- Dynamics of the tax: Declaration. Preliminary administrative activity. The notice of assessment. The avoidance. 6.- The process (jurisdiction and challengeable acts). 7.- Sanctions.
Special section: Direct taxes: 1. - The personal income tax (Irpef). 2. Corporate tax (IRES). 4. - Transnational income. 5. - The value added tax.
Special section: Direct taxes: 1. - The personal income tax (Irpef). 2. Corporate tax (IRES). 4. - Transnational income. 5. - The value added tax.
Prerequisites for admission
As per the teaching regulations of the degree course; in particular, institutions of private law and constitutional law are preparatory.
The examinations of commercial law and civil procedural law are preparatory to the exam.
The examinations of commercial law and civil procedural law are preparatory to the exam.
Teaching methods
The teaching activities consist of 63 hours of frontal lessons held by the teacher
Teaching Resources
(For attending and non-attending students)
For the general part: F. Tesauro, Institutions of tax law. General Part, Vol. I, 14th ed., Utet-Giuridica, 2020, chapters I, II, IV, VI, VII, VIII, IX, X, XI, XII (limited to paragraphs 1 to 8), XIV, XVI (limited to pars. from 1 to 10).
G. Ragucci, The institutes of fiscal collaboration. From Commands and Controls to Coregulation, second edition, G. Giappichelli Editore, 2023.
For the special part: F. Tesauro, Institutions of tax law. Special Part, Vol. II, 12th ed., Utet-Giuridica, 2019: chapters I, II, III, IV, VI (all in full).
Alternatively, for the general part, the chapters and sections of the text which deal with subjects corresponding to those dealt with in the volumes cited above: G. Gaffuri, Valore tributario, 9ª ed., CEDAM, 2019, or alternatively, Dario Stevanato, Fundamentals of tax law, ed. 2019 (or in any case the latest edition), Le Monnier University.
The student must also obtain an updated 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.
For the general part: F. Tesauro, Institutions of tax law. General Part, Vol. I, 14th ed., Utet-Giuridica, 2020, chapters I, II, IV, VI, VII, VIII, IX, X, XI, XII (limited to paragraphs 1 to 8), XIV, XVI (limited to pars. from 1 to 10).
G. Ragucci, The institutes of fiscal collaboration. From Commands and Controls to Coregulation, second edition, G. Giappichelli Editore, 2023.
For the special part: F. Tesauro, Institutions of tax law. Special Part, Vol. II, 12th ed., Utet-Giuridica, 2019: chapters I, II, III, IV, VI (all in full).
Alternatively, for the general part, the chapters and sections of the text which deal with subjects corresponding to those dealt with in the volumes cited above: G. Gaffuri, Valore tributario, 9ª ed., CEDAM, 2019, or alternatively, Dario Stevanato, Fundamentals of tax law, ed. 2019 (or in any case the latest edition), Le Monnier University.
The student must also obtain an updated 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
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 summarize and re-elaborate.
Surname E-N
Responsible
Lesson period
Second semester
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 administrative sanctions. 7.- 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, last ed., Utet-Giuridica, capp. I, II, IV, VI, VII, VIII, IX, X , XI, XII, XVI (only paragraphs from 1 to 10).
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, last ed., Utet-Giuridica: capp. I, II, III, IV, VI (all complete).
Alternatively, for General and Special Parts: G. Gaffuri, Diritto tributario, last ed. CEDAM, chapters and sections where subjects corresponding to those covered in the volumes above are treated, or, only for the general part, D. Stevanato, I fondamenti del diritto tributario, last edition, Le Monnier Università.
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, last ed., Utet-Giuridica, capp. I, II, IV, VI, VII, VIII, IX, X , XI, XII, XVI (only paragraphs from 1 to 10).
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, last ed., Utet-Giuridica: capp. I, II, III, IV, VI (all complete).
Alternatively, for General and Special Parts: G. Gaffuri, Diritto tributario, last ed. CEDAM, chapters and sections where subjects corresponding to those covered in the volumes above are treated, or, only for the general part, D. Stevanato, I fondamenti del diritto tributario, last edition, Le Monnier Università.
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
The 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 as the other students do.
Italian students who participated in Erasmus program abroad, and students who participate in Erasmus program in Italy will access directly the oral examination as the other students do.
Surname O-Z
Responsible
Lesson period
Second semester
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.- Administrative penalties. 7. The process (jurisdiction and contestable acts).
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 6).
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla alla Coregulation, G. Giappichelli Editore, 2023.
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 13ª ed., Utet-Giuridica, 2022: capp. I, II, III, IV, VI (all complete).
Alternatively to Istituzioni of F. Tesauro, for only General Part: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019, or D. Stevanato, Fondamenti di diritto tributario, Seconda edizione, 2022, Le Monnier Università, chapters and sections where subjects corresponding to those covered in the volume I of F. Tesauro, Istituzioni di diritto tributario. Parte generale 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 6).
G. Ragucci, Gli istituti della collaborazione fiscale. Dai comandi e controlli alla alla Coregulation, G. Giappichelli Editore, 2023.
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 13ª ed., Utet-Giuridica, 2022: capp. I, II, III, IV, VI (all complete).
Alternatively to Istituzioni of F. Tesauro, for only General Part: G. Gaffuri, Diritto tributario, 9ª ed. CEDAM, 2019, or D. Stevanato, Fondamenti di diritto tributario, Seconda edizione, 2022, Le Monnier Università, chapters and sections where subjects corresponding to those covered in the volume I of F. Tesauro, Istituzioni di diritto tributario. Parte generale 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
Oral exam 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.
Educational website(s)
Professor(s)
Reception:
Every Wednesday, between 2:30 PM and 4:00 PM
Section of Ecclesiastical Law and Canon Law of the Department of Legal Sciences 'Cesare Beccaria' and on the Microsoft Teams platform, in the Team dedicated to the Tax Law course O-Z. The code to access the Team is: xze2p30.