Learning outcomes of the course unit
Knowledge of the institutional forms of Italian tax law, as well as a number of essential aspects of European tax law.
In order to take the Tax Law exam students must have passed the following exams: Private Law Institutions, Roman Law Institutions and Political Economy.
Course contents summary
Course contents are structured in such a way as to frame the fundamental institutions of the taxation system. Particular attention is given to the statute of taxpayers’ rights, for its systemic implications, in the light of recent developments in law-making. In addition, the course deals with the peculiar problems linked to European tax law, starting out from general principles and moving on to VAT as a European tax, customs duties and excise duty, in the light of relevant legislation of the European Court of Justice.
To prepare for the exam students may choose option 1 or option 2:
1) Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, 2007, pp. 3-15, 26-73, 93-137, 155-320, 355-386, 506-531, 543-552 and 575-580, in addition to Cesare GLENDI, “Processo”, “XII) Processo tributario” in Enciclopedia giuridica Treccani, 2004; Cesare GLENDI, “Procedimenti cautelari” (“Diritto Tributario”), ibidem;
2) Salvatore LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2006, pp. 1-34, 38-66, 149-185, 211-421, 426-438, in addition to Cesare GLENDI, “Processo”, “XII) Processo tributario” in Enciclopedia giuridica Treccani, 2004; Cesare GLENDI, “Procedimenti cautelari” (“Diritto Tributario”), ibidem; Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, 2007, pp. 543-552 and 575-580.
In addition to the lectures, during which the entire study programme will be dealt with systematically, the course will include exercises during which more recent developments in tax law relating to legitimacy and merit will be examined and discussed in the light of the most significant rulings.
The exam will be oral. Attending students may take an intermediate test halfway through the course. In this case, the final exam will focus exclusively on the second half of the study programme.