DIRITTO TRIBUTARIO E PROCESSO TRIBUTARIO
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
- Contacts/Info
Knowledge of the substantive discipline of taxes and of tax procedures is recommended.
Final oral exam, aimed at verifying the objectives of the course.
To pass the exam (grade of 18-20/30), a frank knowledge of the essential elements of the subject matter, described in technical and appropriate language, is required.
The grade of:
- 20-24/30 is awarded to those who also demonstrate a good knowledge of the principles and sources of the process;
- 25-27/30 is awarded to those who also possess critical skills.
- 28-30/30 is awarded to those who demonstrate excellent knowledge and exposition of the subject matter, critical analysis, and ability to make interdisciplinary connections.
In the case of full mastery of the topics covered, capacity for critical analysis, and mastery of legal and technical language, honors may be awarded.
There are no differences between attending and non-attending students.
Attendance is strongly recommended.
The course aims to provide a thorough understanding of the historical evolution, sources, principles, including supranational ones, and institutions of the tax process, their connections with procedural disciplines and with the enforcement.
The following skills shall be acquired: analyzing, with appropriate language, the discipline of the tax process, its main institutes; mastering the strategies of defense, in administrative and/or procedural; exploiting the connections between the procedural, trial and enforcement phases; appreciating the evolution of the legal protections provided by the national and supranational system, also in relation with the administrative process.
The course covers the tax process and its relationship with the activity of the Tax Authorities and of the implementation of the tax in general.
Sources and principles of the tax trial, also in relation to those - constitutional and supranational - on the due process of law;
Order of the judiciary, tax jurisdiction and tax courts; subjective legal situations and relations with tax proceedings
Structure and function of the tax process; powers and decisions of the Tax Courts; appealable acts
Parties to the tax process
The judgment of first instance. The complaint and mediation
Interim and pre-trial procedure
Appeals
Judgment of compliance
Conciliation
Anomalous events of the trial
In-person lectures.
Tutorials and supplementary lectures, also given by professionals and experts in the field, are planned, aimed at the application of the institutions examined, and understanding their practical implications.
An up-to-date tax code is recommended.
Students will be heard upon appointment to be agreed via email with the lecturer.