DIRITTO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Bibliography
- Delivery method
- Teaching methods
- Contacts/Info
The acquisition of skills and knowledge in Commercial Law, Administrative Law and European Union Law are recommended.
The exam will consists of an oral exam, which can be accessed only after passing a multiple choice test (students must answer in a positive way at least 12 questions put of 15). Both the written test and the oral test are based on the contents analysed during the course. During the axamination students can not consult the tax code. The written test lasts 30 minutes and is corrected immediately by the Commission. The outcome is comunicated to the students after the correction. The vision of the tests with insufficient results, a thechoice of the teacher, can take place at the end of the correction or on a subsequent day.
The oral exam focuses on 5/6 questions related to the program of the course and aimsat veifyng the main topics of the course.
The duration of theoral exam (10/20 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knoledge of the essential elements of the tax system and of income taxes, exposed with a techical and approrpiate language.
The vote of:
- 20-24 /30 is assigned to those who also demonstrate a good knowledge of the principles, criteria for determining income and taxes and income categories;
- 25-27 / 30 is assigned to those who demnstrate critical analysis skills.
- 28-30 / 30 is assigned to those who deminstrate excellent knowledge and exposure of the subject, critical analysis, interdiciplinary connection skills.
In case of full mastery of the topics, of critical analysis skills and of Mastering the legal and technical Language, the teacher can give the full mark with distinction (cum laude)
There are no differences as for the program and the bibliography for attending and no-atteding students.
There are no additional assessments.
The course aims to provide the student with a preliminary knowledge of the fundamental principles of the Italian tax system, the essential elements of direct taxes (IRPEF and IRES) and the criteria that govern their determination, then move on to the discipline of tax proceedings , with particular attention to the control activity exercised by the Financial Administration, to the procedures for the collection, reimbursement and imposition of administrative tax penalties. Particular attention will be devoted to the measures that the Financial Administration can adopt at the end of these proceedings and the forms of protection (procedural and / or procedural) that can be activated to defend the taxpayer.
The student must be able to understand the type of activity carried out by the Financial Administration and to know and identify the most effective form of defense of the tax payer. The student will have to be able to assess whether it is appropriate to defend himself in administrative or rather the procedural one. For this purpose, during the course the necessary tools for a critical analysis of the institutes that characterize it are offered.
The course, after having examined th fundamentals of the italian tax system, with particular regard to its sources and its inspring principles, deals with the study of tax proceedings.
The course analyzes:
• the fundamental principles of the Italian tax system, in particular with regard to the provisions of the Constitution, EU law, the Statute of Taxpayers' Rights
• the essential elements of direct taxes
• legal and accounting obligations
• the tax procedure (relations between the taxpayer and the tax administration, tax assessment and collection, redemption and administrative sanctions).
The program is as follows:
• The principle of the legal reserve (Art. 23 Cost.)
• the sources and the charter of taxpayers' rights
• The notion of taxation (essential elements, exclusions, exemptions, assimilations)
• EU principles applicable to taxation
• Principles of Contribution Capacity (Article 53). And the impartiality and good performance of the Public Administration (Article 97).
• The declaration
• IRPEF and IRES
Passive subjects
◦ assumption
◦ Tax residence and stable organization
◦ taxable base
◦ Income related products
◦ fiscal period
◦ Determination of total income, loss management, deductible expenses
◦ Determination of Tax, Removable Expenses
Tax separation
◦ tax application to non-residents
• relations between financial administration and taxpayer
• Tax dynamics. The tax declaration
• Skills and financial management activities: Liquidation and formal verification of the declaration
• Modification of the tax declaration: analytical, synthetic, inductive and extra-accounting calculations
• Tax Assessment with adesion
• Taxes and execution. Decadence and doubling of terms
• Tax collection
• self-asserting power
• The redemption procedure
• the procedures for imposing administrative sanctions
A. CARINCII - T TASSANI, MAnuale di diritto tributario, Giapichelli, 2021, capitoli 1,2,3,4, 5 sino a al paragrafo 2.2.5 compreso, capitolo 6 , 7,8,9.
oppure
F.Tesauro, Istituzioni di diritto tributario. Parte generale, Milano, 2020
The course provides presence lessons. Interactive lessons through the Microsoft Teams platform may be use. During classes students have use the Tax Code (the most up-to-date).
The student reception will take place by appointment to be agreed in advance with the Teacher.