Political science and international relations

STEFANIA SCARASCIA MUGNOZZA

The course is devoted at:

a) Providing legal tools to face problems related to the study of national and international tax system.

b) Studying the methodological aspects of the analysis of the global tax systems.

c) Developing autonomy in evaluation and critical ability to understand the tax phenomena, both Italian and international.

d) Developing a technical language, adequate to express the specific legal concepts.

e) Learning skills necessary to deepen and update the relevant issues, also using different references, and to carry out subsequent studies.

Give the tools to proceed autonomously in the study of the subject, getting specialistic knowlwdge regarding the subject.

No curricular prerequisites are asked.
Students should know the basic notions of public law, constitutional law, administrative law and European and international law.

PART I (Main features of the Italian tax system):
Constitutional principles of taxation; Sources of tax law (effects in time and space; interpretation); State’s Tax power (tax return; assessment procedures; recovery; litigation); The most relevant taxes; taxation of extraordinary transactions.

PART II (International and European tax law):
Sources of International and EU tax law: International double taxation and OECD Model; EU tax law; Italian tax law related to income earned abroad.

PARTE I (Il sistema tributario italiano):

- F. Tesauro, Istituzioni di diritto tributario - Parte generale, UTET, 2024
- Materiale di supporto alle lezioni pubblicato su Google Classroom


PARTE II (La fiscalità internazionale ed europea):

- L.Tosi–R. Baggio, Lineamenti di diritto tributario internazionale, Cedam, 2022
- Materiale di supporto alle lezioni pubblicato su Google Classroom

Lessons and seminars

Attendance is not mandatory but recommended

The progress assessment consists of an interim evaluation comprising 30 multiple-choice questions, with a duration of 90 minutes. Achieving a minimum score of 18 out of 30 shall entitle the candidate to sit the final examination covering only the remaining portion of the syllabus.
The final oral examination shall consist of three or more questions, with an approximate duration of 20 to 30 minutes, and shall be directed at ascertaining:
1) Comprehensive knowledge of all parts of the syllabus.
2) Accuracy, rigour, and logical coherence in the exposition of theories and applicable legislation, and in the analysis of relevant practical applications.
3) The ability to apply the competences acquired during the course to the understanding and critical analysis of current issues pertaining to the topics addressed in the lectures.
4) The use of appropriate terminology and technical language.

The concept of income
The OECD Model Conventions
Sources of the European Tax Law