DIRITTO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- 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.
After having analyzed the fundamental principles of the tax system (by-laws), the notion of taxable person, and the types of declarations (about 10 hours of lessons), will be dedicated
, 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;
- Endoprocedural contradictory;
- Adherence to the PVC;
- Accession assessment;
- Adherence to sanctions;
- Acquiescence;
- Tax avoidance 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
It should be noted that in implementation of the proxy for tax reform (Law No. 111/2023), a series of legislative decrees were adopted (Legislative Decree No. 219/2023; Legislative Decree No. 13/2024; Legislative Decree No. 2/2024; Legislative Decree No. 87/2024; Legislative Decree No. 110/2024), which will be reported on during the lectures. Many institutions have been significantly changed, which will be pointed out in a timely manner and should be studied starting from the new rules.
Specifically, from a procedural perspective, the main novelties concern, among other things, the disciplines of:
- the endoprocedural cross-examination and the assessment with adhesion;
- acquiescence and adhesion to PVC;
- self-protection (mandatory and optional);
- the motivation of acts and the prohibition of posthumous motivation;
- the invalidities of tax acts;
- the protection of legitimate expectations;
- the voluntary repentance.
Lessons will take place in person. During the lessons the Tax Code must be used in the latest version.
The student reception will take place by appointment to be agreed in advance with the Teacher.