Catalogo dei Corsi di studio

The Course intends to provide students with a complete and up to date preparation, also in an evolutionary perspective, on the fundamental Institutions of Corporate Tax Law.
The academic approach is particularly focused on the practical profiles of the analyzed Institutions, on literature and jurisprudential orientations, as well as on most recent normative modifications.

At the end of the course:

1. Knowledge and understanding
Students must demonstrate to have acquired a basic knowledge in the area of employment relationships, both of an individual and a collective nature.

2. Capacity to apply knowledge and understanding
Students must demonstrate a capacity to apply the information learned to practical cases.

3. Autonomous judgment
Students must demonstrate to have accrued legally sound ideas.

4. Communication skills
Students must demonstrate to have accrued a capacity to argue with a proper legal language.

5. Learning skills
Students must demonstrate to have developed a capacity to understand the subject of Corporate Tax Law, its evolution, and its main interpretative problems".

Programme

1. Introduction to the study of Tax Law
2. Taxes in the framework of public revenue
3. The principles and the sources of Tax Law
4. Tax liability: nature, structure and persons
5. The system of IRPEF, IRES and VAT
6. The application of taxes: patterns, Taxpayer activities and Tax Administration checks
7. The assessment of Tax Evasion, the phase of collection and refund
8. The system of administrative penalties
9. The jurisdiction in Tax matter: the Tax Trial

Adopted texts

FONDAMENTI DI DIRITTO TRIBUTARIO, AA.VV., CEDAM, 2020.
Tax Code (Giappichelli - Tesauro-Contrino, or Edizioni Simone).

Bibliography

Falsitta, Manuale di diritto tributario. Parte generale, Cedam, Padova, ultima edizione disponibile Falsitta, Manuale di diritto tributario. Parte speciale, Cedam, Padova, ultima edizione disponibile Lupi (a cura di), Diritto delle imposte, Giuffrè, Milano, 2020 Melis, Lezioni di diritto tributario, Giappichelli, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte generale, Utet, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte speciale, Utet, Torino, ultima edizione disponibile

Prerequisites

The student must have taken, with positive result, the exam of Istituzioni di Diritto privato and of Diritto commerciale

Exam modes

written or oral

Programme

1. Introduction to the study of tax law
2. Taxes in the framework of public revenue
3. The principles and the sources of tax law
4. Tax liability: nature, structure and persons
5. The system of IRPEF, IRES and VAT
6. The application of taxes: patterns, taxpayers activities and tax administration audit
7. The assessment of tax evasion, the phase of collection and refund
8. The system of administrative penalties
9. The jurisdiction in tax matter: the tax trial

Adopted texts

Contrino - Della Valle - Marini - Marcheselli - Marello - Messina - Trivellin, Fondamenti di diritto tributario, Wolters Kluwer, 2020

Bibliography

Falsitta, Manuale di diritto tributario. Parte generale, Cedam, Padova, ultima edizione disponibile Falsitta, Manuale di diritto tributario. Parte speciale, Cedam, Padova, ultima edizione disponibile Lupi (a cura di), Diritto delle imposte, Giuffrè, Milano, 2020 Melis, Lezioni di diritto tributario, Giappichelli, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte generale, Utet, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte speciale, Utet, Torino, ultima edizione disponibile

Prerequisites

The student must have taken, with positive result, the exam of Istituzioni di Diritto privato and of Diritto commerciale

Study modes

Topics will be examined in: frontal lectures; seminars; application lessons.

Frequency modes

optional

Exam modes

In the evaluation of the exam, the following criteria will be used:
1. Full knowledge of all the topics.
2. Appropriateness, rigor and logic in illustrating the theories and normatives and their applications.
3. Ability to use the competences acquired during the course to understand and critically analyze the current related issues.
4. Use of an appropriate and technical language.