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 exams of Principles of Private Law, Constitutional Law and Political economy should be already sustained. In addition, it would be helpful for the Student to have already sustained the exams of administrative law and civil procedure law.
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 is 46, plus the workshops.
Assessment methods and criteria
The exam will be oral and three questions will be made about all the program. Attending Students may divide the exam 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. Students will be evaluated considering their knowledge about the main topics of Tax Law.
Students are kindly requested to revise some important concepts of administrative law, such as administrative power and administrative procedure.