Tax Law
A.Y. 2023/2024
Learning objectives
The course aims to give students the basic knowledge of Italian tax system, with particular reference to income taxes and to tax law procedure. The ability to analyse the main topics of Italian tax law, as well as the ability to give the right interpretation to tax provisions, represent the main objectives of this class.
Expected learning outcomes
The student must demonstrate to be able to discuss on the the tax law principles and to apply them to daily life; he must also demonstrate to do so by using the proper legal wording.
Lesson period: Third trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
Third trimester
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
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Teaching methods
Frontal lessons. The teacher will provide slides of the topics studied in class.
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, XVI (only paragraphs from 1 to 10).
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 12ª ed., Utet-Giuridica, 2019: capp. I, II, III, IV, VI (all complete).
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, or, only for the general part, D. Stevanato, I fondamenti del diritto tributario, ed. 2019, Le Monnier Università.
Student must also know the legislation, by means of an updated General Tax Code.
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, XVI (only paragraphs from 1 to 10).
Special Part: F. Tesauro, Istituzioni di diritto tributario. Parte speciale, vol. II, 12ª ed., Utet-Giuridica, 2019: capp. I, II, III, IV, VI (all complete).
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, or, only for the general part, D. Stevanato, I fondamenti del diritto tributario, ed. 2019, Le Monnier Università.
Student must also know the legislation, by means of an updated General Tax Code.
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.
Educational website(s)
Professor(s)