B001584 - TAX LAW

Italian

The course of Tax Law has regard to the general definition of tax and its evolution; the constitutional principles concerning the power to tax; the various types of assessment and the tools to guarantee an adequate protection for the taxpayer. During the lessons, attention will be paid to the tax on income of phisical persons, the tax on income of companies and VAT. Finally, the basic rules of tax trial will be analysed.

ATTENDING STUDENTS:
R. Cordeiro Guerra, Corso di diritto tributario, Giappichelli, Torino, 2020; PLUS class notes and the legislation indicated by the teacher.
NON-ATTENDING STUDENTS:
General and Processual Part:
F. Tesauro, Istituzioni di diritto tributario - Vol. I: Parte generale, 14a ed., UTET, Torino, 2020, ISBN 9788859822448: Chapters from I to VIII (included) and from X to XII (Chapter XII only until paragraph "Interessi e aggio", included), XVI.
Special Part:
F. Tesauro, Istituzioni di diritto tributario - Vol. II: Parte speciale, 13a ed., UTET, Torino, 2022, ISBN 9788859825043, Chapters I, II, III (regarding Capitolo III, only Sezioni I and II), IV (regarding Chapter IV, only Sezione I), VI.
Alternative handbook with respect to Tesauro (both general and special part): G. Melis, Manuale di Diritto Tributario, Giappichelli, 2023, Chap. II, III, IV, V, VII, VIII (from pag. 161 to pag. 184), IX, XI (Sec. 1), XIV, XVI, XIX, XX, XXI, XXII.

Knowledge
The course aims to describe the concept of tax; the sources, included the constitutional and european principles; the facts giving rise to taxation; the application of taxes; the asset of the Italian tax system; the general discipline concerning taxes on income, the Regional Tax on Productive Activities (IRAP) and the VAT; the essential features of the Italian Tax Trial.
Capacity
Capacity to understand and correctly formulate the interpretative and applicative problems concerning tax norms; capacity to research and select the relevant legislative rules as well as the main thesis by scholars.
Competences
The course will try to give the students the basic knowledge for the application of tax rules and the understanding of the main features of the Italian Tax System as well as of the Tax Trial.

It is recommended that students have passed Administrative Law I

Lectures, during which the examination of the principles and norms will be alternated with the analysis of the main applicative profiles with reference to the guidelines of the practice and internal and international jurisprudential cases.
Furthermore, seminars and conferences will take place with scholars and professionals or official from the Tax Administration

In order to attend the course, students shall subscribe to the MOODLE Platform by the first week of lessons. The attendance of the registered students will be verified by roll call on a random basis. Students enrolled in the course are required to notify the teacher before the beginning of each lesson if they are absent, writing an e-mail with the subject: "justification". A maximum of 5 justifications will be allowed.

Oral examination. It will consist of three questions, generally two about the general part and one about the special part. The evaluation will include, as well as the ability to answer the question, the ability to make connections between different scopes as well as the appropriateness of the legal language used

The course will cover the following topics:
1) General Part:
- the concept of tax;
- constitutional principles;
- the sources;
- the facts giving rise to taxation;
- the application of taxes;
2) Special Part:
- the asset and the main features of the Italian Tax system;
- the discipline of taxes on income (IRPEF and IRAP), the Regional Tax on Productive Activities (IRAP);
-the discipline of the Value Added Tax (IVA).
3) Processual Part, which will give the students an overview of the Italian Tax Trial.