Learning objectives
At the end of the course, Students are expected to be able to:
[1. Knowledge and understanding]
- know and understand the fundamental concepts of tax trial;
- know and understand the main principles and general rules governing the proceedings before Tax Courts of first instance, with particular reference to the tax appeal;
[2. Ability to apply knowledge and understanding].
- correctly frame the most important procedural topics posed by concrete situations.
[3. Autonomy of judgement]
- formulate some personal critical evaluations on the main institutes of tax procedural law.
[4. Communication skills]
- communicate observations clearly, selecting relevant information according to its importance;
- formulate legal arguments with appropriate language and reasoning skills.
[5. Ability to learn]
- Deepen the study of specific areas of the subject matter, with particular reference to the jurisdiction of the tax courts and the acts that can be contested.
Prerequisites
it would be very helpful for Students to have already taken the exam of Tax Law and, for Law Students, also of Civil Procedure Law.
Course unit content
During the course, the concepts of proof, presumption and preclusion will be analized, as well as the main institutions that characterise the tax trial, including the burden of proof and testimonial evidence. In addition to the provisions, the most recent and relevant Court of Cassation case law will be analysed and discussed during the course.
Full programme
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Bibliography
Alberto Comelli, commento sub art. 7 del D.Lgs. n. 546/1992, in Consolo-Glendi (a cura di), Commentario breve alle leggi del processo tributario, Wolters Kluwer, Milano, 2023, 128-192 (this contribution will be available on Elly); A. Contrino, E. Della Valle, A. Marcheselli, E. Marello, G. Marini, F. Paparella (eds.), La giustizia tributaria, 2024, Giuffrè, only chapters III, IV, V, VII and XIII.
The total number of pages is 165.
Teaching methods
The theoretical issues covered by the course will be supplemented with reference to the case-law of the Court of cassation, in-depth case studies and critical discussion of some controversial issues.
All the program will be carried out during 36 hours of lessons.
Attending Students may bring to the final exam a Court of cassation judgment agreed upon with the Professor.
A tax trial simulation will be organized, with the collaboration of Tax Judges. In addition, some tax law undergraduates will make short interventions during the lectures.
Assessment methods and criteria
The exam will be oral and consist of three questions on the entire program, with the aim of ascertaining:
- the ability to communicate through an assessment of the ability to organise exposition coherently, to provide comprehensive definitions, to use appropriate legal terminology and to clarify the meaning of particular expressions or concepts;
- the ability to learn, through an assessment of the level of knowledge and understanding of the most important topics.
Other information
Students who attend at least 70 per cent of the classes are considered to be attending Students.
