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Social sciences and humanities

Subject: TAX LAW (A.A. 2022/2023)


Course year 3
Teaching units Unit Diritto tributario
Related or Additional Studies (lesson)
  • TAF: Supplementary compulsory subjects SSD: IUS/12 CFU: 6
Teachers: Alessandro TURCHI
Exam type oral
Evaluation final vote
Teaching language Italiano
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Alessandro TURCHI


The teaching program was developed assuming face-to-face teaching activities. It could be adapted in case of changes related to the pandemic situation.
The course is intended to offer basic knowledge of tax law, concerning sources, constitutional principles, rules of taxable persons, declaration, assessment, tax collection and refund, sanctions, fiscal case.

Admission requirements

There is no prerequisite.
It is preferable to have knowledge of public and private law.

Course contents

The list of contents for CFU is purely indicative.
The course can be divided into six parts, each of which corresponds to 1 CFU (8 hours):
- Institutes, sources and interpretation of tax law;
- Constitutional and EU principles; tax obligation and her subjects;
- Tax return and investigations;
- Tax assessment and tax avoid;
- Tax collection and refund;
- Fiscal case.

Teaching methods

The course consists of lectures on all matters which are the subject of examination. During the lectures will examine the most important tax laws and jurisprudential trends. On the Dolly website are also made ​​available judgments of great interest in the tax system, in-depth video lessons and supplementary didactic material. The course is held in Italian. Attendance is not compulsory. Distance lessons are guaranteed.

Assessment methods

The exam takes place orally and consists of an interview between teacher and student lasting approximately twenty minutes during which three questions will be formulated, with increasing degree of depth and on different areas of the program. Oral exams take place on the dates of the training offer calendar. The test evaluation indicators are: - ability to use knowledge - ability to connect knowledge - mastery of legal language - ability to discuss topics - ability to deepen the topics The grade is expressed out of thirty and it is necessary to reach the threshold in order to pass the exam of 18/30.

Learning outcomes

At the end of the course the student should have achieved the following expected learning outcomes:
1) Knowledge and understanding:
a) to orient oneself within the historical-regulatory framework of tax law by recognizing the operation of its sources of production;
b) clearly describe the main institutes of the discipline and their characteristics, as well as arguing their answers in an articulated and punctual way.
2) Applied knowledge and understanding:
a) connect the various institutions, highlighting their affinities and differences and placing them confidently in the thematic sector to which they belong;
b) mastering an accurate and proper terminology, approaching a first approach to legal hermeneutics and the technique of legal and interpretative reasoning.
3) Autonomy of judgment:
a) verify one's degree of learning and understanding of the concepts presented thanks to the possibilities of intervention in class and interaction with the teacher;
b) reorganize the knowledge learned and implement one's own capacity for critical and autonomous evaluation of what has been learned.
4) Communication skills:
a) express their knowledge correctly and logically, recognizing the required topic and responding in a timely and complete manner to the exam questions;
b) summarize and fully elaborate the essential legal categories of tax law, illustrating their key concepts and elements of distinction and internal connection.
5) Learning skills:
a) deepen the notions learned to continue their university career by making use of terminology, schemes, concepts as tools to achieve a broader knowledge of tax law and of the legal phenomenon in general;
b) refine one's own legal language, remembering its constitutive and expressive elements and learning to use the jurist's method of reasoning for cases and concepts.


F. TESAURO, Istituzioni di diritto tributario. Parte generale, 14ª ed., Milano, 2020.
I capitoli sull'obbligazione tributaria e sulle sanzioni amministrative e penali sono di sola lettura.