Learning outcomes of the course unit
At the end of the preparation of the exam, the Student is expected to be able to know and understand the most important topics of the Italian tax system, also under the EU law.
In addition, the Student is 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 rules;
- know and understand the interpretation of tax laws and the assessment of the most important taxes;
- know and understand the main rules concerning the functioning 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 ideas 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 and proposing solutions with reference to specific problems, both individually and (possibly) in groups of Students;
- 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.
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, 2020, only pagg. 3-93; 141-161; 187-368. The overall number of pages to study amonunts to 294. The use of an updated tax code is very helpful. Among the others, the Student 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.
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. 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. The autonomy of judgement on these topics and their conceptual links, as well as communication skills, will be appreciated.
Students attending the course may divide the exam in two parts. The dates of the two partial exams will be announced during the lessons. The final vote will be equal to the arithmetic average of the partial exams.
Students are kindly requested to revise some important concepts of administrative law, such as administrative power, administrative procedure and administrative act. A short presentation of the program will be uploaded in the Elly platform. Here, moreover, additional didactic material can be uploaded, useful for the preparation of the exam.
A Student attending at least seventy percent of the lessons will be considered an attending Student.