Learning objectives
At the end of the preparation of the exam, Students are expected to be able to know and understand the most important topics of the Italian tax system, also under the EU tax law.
In addition, Students ere expected to be able to:
[1. knowledge and ability to understand]
- know and understand the principles under the Italian Constitution, with particular reference to the ability to pay principle;
- know and understand the principles regarding the production of tax rules;
- know and understand administrative and criminal fines, the assessment of the most important taxes and the most important rules about the tax trial;
- know and understand the functioning ordinary mechanism of the value added tax.
[2. Ability to apply the knowledge of the topics]
- correctly frame the legal issues raised by specific situations.
[3. Autonomy of judgement]
- formulate some personal critical opinions about the main rules applicable in the national tax system, with particular reference to tax deeds and methods of assessment of the most important taxes.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information and proposing solutions with reference to specific problems, both individually and (possibly) in groups of Students;
- formulate legal arguments with appropriate language.
[5. Ability to communicate]
- autonomously deepen the study of specific areas of the national tax system, with particular reference to methods of tax assessment, tax penalties and tax collection.
Prerequisites
The exams of Institutions of Private Law, Institutions of Roman Law, Constitutional Law and Political economy should be already taken. In addition, it would be very helpful for the Student to have already taken the exams of Administrative Law and Civil Procedure Law.
Course unit content
All the main tax institutes will be analysed (e. g., tax, duty, taxpayer, tax rate, taxable income, tax return, the constitutional priciples as well as the Taxpayer's Statute). In addition, tax assessment, tax collection and tax trial will be in-depth analysed.
Full programme
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Bibliography
Franco Randazzo, Manuale di diritto tributario, Giappichelli Editore, 2020, only pagg. 3-93; 141-161; 187-368. The overall number of pages to study amonunts to 294. The use of an updated tax code is very helpful. Among the others, Students can use one of the following: Andrea Carinci, Thomas Tassani, Codice ragionato breve per lo studio del diritto tributario, Giappichelli, latest edition or Codice tributario, Simone editore (codice minor), latest edition.
Teaching methods
The program of Tax Law will be analysed during 36 hours of lesson. Some workshops about important topics will be organized. During the workshops there will be a tax trial simulation and a guided visit to the Tax Court of Parma, with also the collaboration of some legal and tax experts who will talk about their experience. In addition, a workshop about the Value Added Tax will be organized for 10 hours. Therefore, the total amount of hours is 58, that is 36, plus the workshops for 22 hours.
Assessment methods and criteria
The exam will be oral only and in-person. Three questions will be made about all the program. The vote will be announced immediately at the end of the exam. Students will be evaluated considering their knowledge about the main topics of Tax Law. The autonomy of judgement on these topics and their conceptual links, as well as communication skills, will be appreciated.
Students attending the course may divide the exam in two parts. The dates of the two partial exams will be announced during the course. The final vote will be equal to the average of the partial exams.
Other information
Students are kindly invited to remember some important concepts of administrative law, such as administrative power, administrative procedure and administrative deed. A short presentation of the program will be uploaded in the Elly platform. Here, moreover, additional didactic material will be uploaded, useful for the preparation of the exam. A Student attending at least seventy percent of the lessons will be considered an attending Student.
