Learning outcomes of the course unit
At the end of the preparation of the exam a Student will be able to know and understand the most important concepts of the domestic tax law.
The exam of political economy should be already sustained. In addition. it is advisable to have sustained the exams of administrative law and civil procedure.
Course contents summary
All the main tax concepts will be analysed (i.e. tax, duty, taxpayer, tax rate, taxable income, tax return, the constitutional priciples as well as the Taxpayer's Statute). In addition, the tax assessment, the tax collection and the tax trial will be analysed in depth.
Massimo Basilavecchia, Corso di diritto tributario, Giappichelli, Torino, 2017, only pagg. 3-119, 125-139, 237-284, 313-316 and 335-439. The overall number of pages to study amonunts to 289. The use of on updated tax code is very helpful. Among the others, the student can use Andrea Carinci, Codice ragionato breve per lo studio del diritto tributario, Giappichelli, 2017 or Codice tributario, Simone editore, 2017 (codice minor).
The program will be analysed during the 36 hours of lessons. Some workshops about specific and important topics will be organised. In addition, a course about the Value Added Tax is organised for 10 hours. Therefore the total amount of hours of the course is 46, plus the workshops.
Assessment methods and criteria
The examination will be oral and three questions will be made about all the programme. For the attending Students only, it is possible to divide the examination in two parts. The dates of the two partial exams will be confirmed during the lessons. The final vote will be equal to the arithmetic average of the partial exams. The Student will be evaluated considering his specific knowledge about the main concepts of the Tax Lax.
The Students are kindly requested to revise some important concepts of the administrative law, such as the administrative activity, the act and the administrative procedure.