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 laws;
- know and understand administrative and criminal fines, the assessment of the most important taxes and the most important rules about 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;
- 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 Private Law Institutions, Roman Law Institutions, Constitutional Law and Political economy should be already taken. In addition, it would be very helpful for Students 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, fourth edition, 2023, only pagg. 3-96; 145-166; 191-378. The total number of pages amonunts to 304.
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 programme will be conducted during lectures for a total of 36 hours, plus a two-hour introductory lecture on the fundamental legal concepts on which the course is based.
Lectures will take place exclusively in person and lectures already recorded in previous academic years will remain available to students in the Elly platform. A number of particularly topical and important case law cases will be examined.
A didactic visit guided by Professor Alberto Comelli at the Tax Court of Parma and a simulation of a tax trial, with the participation of tax judges, will be organised. In addition, the course will include the testimony of some tax experts who will talk about their experience. Some tax law undergraduates will make short interventions during the lectures.
Students working in a public administration are requested to write an email to Prof. Alberto Comelli before the start of classes.
Assessment methods and criteria
The exam will take place in presence, in oral form and will consist of three questions on the entire programme.
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. Any autonomy of judgement on these topics and their conceptual links, as well as communication skills, will be appreciated.
Attending Students will have the opportunity to take two partial exams: the first one in the middle of the course and the second one at the end of the course, before the official date. 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
Before studyng Tax Law, students are kindly invited to review some important concepts of administrative law, such as administrative power, administrative procedure and administrative deed. The introductory lesson (or lesson 0) will serve precisely to summarise these concepts, which are very useful for understanding the lessons into which the course is divided.
A short presentation of the program will be uploaded in the Elly platform. Supplementary teaching material, useful for exam preparation, may also be uploaded onto the Elly platform. A Student who attends at least seventy percent of the lessons will be considered an attending Student.
2030 agenda goals for sustainable development
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