Learning outcomes of the course unit
At the end of the preparation of the exam, the Student will be able to know and understand the most important concepts of the Italian tax law.
The exams of Institutions of Private Law, Institutions of Roman Law, Constitutional Law and Political economy should be already taken. In addition, it would be very helpful for the Student to have already taken the exams of Administrative Law and Civil Procedure Law.
Course contents summary
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 analysed in depth.
Franco Randazzo, Manuale di diritto tributario, Giappichelli Editore, 2018, only pagg. 3-97; 131-152; 174-339. The overall number of pages to study amonunts to 283. The use of an updated tax code is very helpful. Among the others, the student can use the following: Andrea Carinci, Codice ragionato breve per lo studio del diritto tributario, Giappichelli or Codice tributario, Simone editore (codice minor).
The program of Tax Law will be analysed during 36 hours of lessons. Some workshops about specific and important topics will be organized. In addition, a workshop about Value Added Tax will be organized for 10 hours. Therefore the total amount of hours is 36, plus the workshops for 22 hours.
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, administrative procedure and administrative act.