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Social sciences and humanities

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

single-cycle master degrees (5 years) in LAW

Course year 3
CFU 9
Teaching units Unit Diritto tributario
Economics and Public Law (lesson)
  • TAF: Compulsory subjects, characteristic of the class SSD: IUS/12 CFU: 9
Teachers: Maria Cecilia FREGNI
Exam type oral
Evaluation final vote
Teaching language Italiano
Contents download pdf download

Teachers

Maria Cecilia FREGNI

Overview

The primary goal of this course is to enrich the students with a specific knowledge of the main Italian tax law principles, focusing on the sources of tax law, the Constitutional tax law principles, the main taxes and all the aspects of tax litigation.
Students have to become familiar with the sources of Italian, European and international Tax Law; with the Italian Constitutional Tax Law principles; with the definition of taxable units (and tax authorities) and the definition of tax obligations; with the main aspects of tax procedure (tax audit, tax assessment, tax collection and refunds); with tax litigation. Students have also to understand the modern tax mechanisms applicable to different kinds of taxpayers (individuals, corporations, partnerships or self-employers) and to learn the rules that regulate the main taxes of the Italian tax system (IRPEF, IRES, VAT, stamp tax, local taxes).

Admission requirements

No prerequisites.

Course contents

I Part (3 cfu):Taxation System - Notion of Tax and Income - Sources of Law - Constitutional and EU Principles (the Ability-to-Pay-Principle) - Tax Authorities; Tax Liability and Taxable Persons - Taxation Procedures: Taxpayers' Obligations (i.e. Tax Return, Accounting Rules); Tax Audit; Tax Assessment - Anti-Avoidance Rules - Tax Collection - Tax Credits and Refund.
II Part (3 cfu): Litigation and Judicial Protection.
III Part (3 cfu): Income Tax, Corporation Tax, VAT, Registration Fee - Local Tax Law.

Teaching methods

The course will take place on campus, compatibly with sanitary provisions and consequent measures. The course consists of University lectures, following as much as possible the layout of the text recommended. Not compulsory seminars will also take place, in order to achieve either more critical and conscious skills on specific issues, even in a de iure condendo perspective. Teaching will be provided in presence, or at a distance (in streaming and/or asynchronous mode) if required by the health conditions and the consequent organizational measures; students will be promptly updated. Attendance to the course is highly recommended.

Assessment methods

Oral examination. The questions will be usually three, referred to each of the three partitions of the course: one on the general part, one on tax litigation and one on the special part. Within each question, further questions may be asked in greater detail, in order to verify the degree of study achieved by the student and the formulation of the final grade. Exams will take place on campus, compatibly with sanitary provisions and consequent measures. The total duration of the exam is about 20/30 minutes.

Learning outcomes

Knowledge and understanding skills.
The student will be able to acquire an adequate degree of understanding and critical knowledge of the main institutions of tax law, related to the general part, special part on individual taxes and tax litigation.
Applied knowledge and understanding.
The student will be able to research, understand and use sources and materials of tax law.
Autonomy of judgment.
The student will also be able to acquire, through a form of gradual learning and focused on the normative data, an adequate autonomy of judgment and sufficient critical capacity in relation to the tax system and its implementation, including de jure condendo matters.
Communication skills.
The student, at the end of the course, will be able to express concepts and contents on fiscal issues with good communicative skills and congruent mastery of the technical-legal language of taxation.
Ability to learn.
At the end of the course students will have obtained an adequate ability to use independently the acquired knowledge for the further and continuous updating of their skills.

Readings

Parte generale, processo tributario e parte speciale:
F. TESAURO, Istituzioni di diritto tributario. Parte generale, vol. I, 12 edizione, 2015, Torino, UTET: capitoli I, II, IV (sez. I), V (esclusi i parr. 3, 4, 7, 8, 9), VI, VII, VIII, IX, X (sez. I e II), XI, XII, XIII, XVI (sez. I, II e III).
F. TESAURO, Istituzioni di diritto tributario. Parte speciale, vol. II, 10 edizione, Torino, UTET, 2016: capitoli I (sez. I, II e III), II (sez. I, II, III, IV, V, VI), III (sez. I, II, III), VI (sez. I, II), VII, X (sez. I e II)
Raccolta aggiornata di leggi fiscali ((ad es.: Codice tributario a cura di F. Tesauro-A. Contrino, EGEA, Milano, 2016).
Pur non costituendo testo di riferimento per l'esame, a chi voglia approfondire il processo tributario, si segnala F. Tesauro, Manuale del processo tributario, Giappichelli, Torino,3° ed., 2016