Learning outcomes of the course unit
The course is aimed at an understanding of the institutional profile of Italian tax law, as well as some key elements of European tax law. Particular attention is given to in-depth examination of checks and collection of taxes and to procedural tax law.
In order to take the tax law examination, it is necessary to have passed the private law institutions examination, the Roman law institutions examination and the political economy examination.
Course contents summary
The course is articulated in such a way as to outline the fundamental institutions in tax law, such as il tributo, l'imposta and la tassa, taxpayers, the determination of taxable income, the rate of tax, the levying bodies and tax declaration, taking into consideration the constitutional principles applicable to the subject. Particular attention is devoted to the Statute of rights of the taxpayer, for its implications of a systematic nature, even in light of recent jurisprudence.
Furthermore, the extension of tax functions in terms of tax checks is especially significant, with particular reference to the powers of inquiry, the nature and effects of the tax charges made by levying bodies, without overlooking an investigation gauged on cross-examination and absence, partly in this instance, of any true discretionary authority. Following are the topics of collection, tax rebate, tax penalties both administrative and criminal, as well as the examination of the key provisions of procedural tax law.
Finally, specific issues related to European tax law are addressed, starting from general principles to achieve value added tax, as a European tax, and customs and excise duties, in light of the relevant jurisprudence of the European Court of Justice.
The student may choose to prepare for the exam by choosing either option 1) or option 2):
1) Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, 2009, chapters 1, 2, 3 (only pages 29-32), 4, 5, 6 (only pages 63-79), 7 (only pages 98-103), 8, 9, 10, 13, 14, 15, 16, 17, 18, 19, 20, 22 (only pages 381-410), 26, 29 e 30, 33. As well as Cesare GLENDI, Processo, XII) Processo tributario, Enciclopedia giuridica Treccani, 2004 e Id., Procedimenti cautelari (dir. trib.), ivi;
2) Salvatore LA ROSA, Principi di diritto tributario, Giappichelli, Turin, 2009, 1-31, 36-63, 141-175, 20 3-401, 405-425, 427-433, as well as Cesare GLENDI, Processo, XII) Processo tributario, Enciclopedia giuridica Treccani, 2004, Id., Procedimenti cautelari (dir. trib.), ivi e Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, Padova, 2009, chapters 29, 30 e 33.
If an updated version of the institutional manuals has been published, it will be necessary to refer to the corresponding pages of the new edition.
Use of an updated tax code is essential. Among the codes on the market, the latest edition published by Edizioni giuridiche Simone is recommended.
Students who attend classes, or otherwise seek to extend their knowledge on important parts of the program, should read both the third and fifth chapters of the volume by A. COMELLII, L’attività istruttoria nell’esercizio della funzione impositiva, Roma, 2008, and the course material handed out by the lawyer. P. CENTORE.
In addition to lectures, during which the whole program will be covered systematically, exercises are planned, in the course of which the latest guidelines of tax jurisprudence of legitimacy and merit, in light of the most significant rulings.
Furthermore, there is an integrative course planned, to be held parallel to the institutional course, given by the lawyer Paolo Centore which deals with European tax law, with particular reference to value added tax and the transposition of the latter into national law.
The examination will be oral. Attending students will be able to take, halfway through the course, an intermediate test which will consist of an interview on the topics covered in class up to that time. In this case, the final exam will focus exclusively on the second half of the curriculum. In addition, attending students will be able to discuss, during the final exam, one of the rulings discussed during the exercises.