TAX LAW PROCEDURES AND TRIAL
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Bibliography
- Teaching methods
- Contacts/Info
Knowledge of the substantial regulation of taxes and, in particular, of income tax.There are no additional procedures for assessing the preparation.
The exam is at the end of the course. The exam is oral and focuses on 5/6 questions related to the program of the course and aims at verifying the acknowledge of the topics of the course.
The duration of the oral exam (10/30 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 knowledge of the essential elements of the procedure and of the tax process exposed with a technical and appropriate language.
The vote of:
- 20-24 / 30 is assigned to those who also demonstrate a good knowledge of the principles, the rules of tax proceedings and the process;
- 25-27 / 30 is assigned to those who also demonstrate critical analysis skills.
- 28-30 / 30 is assigned to those who demonstrate excellent knowledge and exposure of the subject, critical analysis, interdisciplinary connection skills.
In the case of full mastery of the topics dealt with, of critical analysis skills, and of mastery of the legal and technical language, the teacher can attribute the praise.
There are no differences in the exam program and study texts for attending and non-attending students.
There are no additional procedures for assessing the preparation.
The course provides an in-depth knowledge of the discipline of proceedings (control, collection, redemption, imposition of penalties, etc.) and of the tax process (in particular first and second level of judgment).
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. It will have to be able to assess whether it is appropriate to defend itself in administrative or rather the procedural one. For this purpose, during the course the tools necessary for a critical analysis and for the practical application of the institutes that characterize it are offered. Practical exercises will be carried out during the course.
The course is advanced and requires a good knowledge of the substantial discipline of direct taxes.
The expected learning outcomes are:
- understand the different types of activities that the financial administration can carry out to control the taxpayer's tax position
- understand what tools can be used by the tax payers to defend themselves in administrative and / or procedural issues
- know the consequences that may derive from the activities carried out by the Financial Administration
- know the discipline of the tax procedure and the procedures for the establishment in court
- acquisition of a technical and appropriate language
The course deals with the study of tax proceedings and the tax process.
After having analyzed the fundamental principles of the tax system (by-laws), the notion of taxable person, and the types of declarations, are detailed:
- Relations between Financial Administration and Taxpayer
- The Statute of Taxpayers' Rights.
- The question
- The dynamics of the tax. The declaration. The supplementary declaration and repentance.
- The powers and activities of the Financial Administration. the preliminary activity of the Financial Administration. Exchange of information.
- Liquidation and formal control
- The correction (assessment) of the declaration: analytical, synthetic, inductive accounting and extra-accounting methods, sector studies (summary reliability indexes);
- Elusion and abuse of law: notion and special investigation procedure
- Procedures and instruments for the advance definition of the tax claim: acquiescence, assessment with adhesion, repentance (referral).
- The tax acts and the executive assessment.
- Time limits within which to check and verify. Forfeiture.
- The collection of the tax, the precautionary instruments provided for in the tax authorities, coercive collection of the tax
-The power of self-protection
- The repayment procedure
- Proceedings for the application of administrative sanctions and defining instruments
Introduction to the process:
- the structure of judicial power
- subjective legal situations
The tax process
- Tax commissions
- Parts
- The challengeable acts
- First instance judgment. The complaint and the
mediation
- The tests
- The anomalous events of the process
- Conciliation and precautionary protection
- Appeals
- The judgment of compliance
About 50/54 hours are devoted to tax proceedings. The remaining hours are devoted to the discipline of the tax process.
TESAURO F., Istituzioni di diritto tributario, parte generale, I, 2020
(cap. da V a XIV e XVI)
TESAURO F., Manuale del processo tributario, Torino, Giappichelli, ultima edizione(cap. da I a XIII e XVI)
PIERRO M., Il dovere di informazione dell’Amministrazione finanziaria, Giappichelli, 2013 (cap. III, IV e V)
Letture scelte da AA.VV. (a cura di Pierro), Il diritto ad una buona amminsitrazione nei procedimenti tributari, Giuffrè, Milano, 2019
Materials will be published on e-learning to follow the lessons. During the lessons, in-depth readings will be recommended (sentences, articles, circulars, notes and resolutions, etc.)
The course is based on lectures. During the course there will be exercises aimed at learning the compilation of the declaration (natural persons, partnerships, capital companies), also the integrative one; provision of interpellation; instances of self-defense, drafting of appeal.
During the lessons, samples of documents delivered or notified by the Financial Administration (verbal statement of findings, invitations to appear, notice of executive assessment) are read and illustrated.
The exercises are held by professionals who are experts in the subject.The lectures allow a direct interaction with the students present, who, following the teacher's explanation, can ask questions and in turn be solicited on specific cases and issues.
On the e-learning platform, students may find the teaching material related.
Until the end of the course office hours will be on Tuesday from 11.00 to 12.00
After the conclusion of the course, students are invited to check the teacher's web page for the calendar of official office hours.
Students can contact the teacher by e-mail to fix, if it is necessary, an appointment on a different date.