Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Disciplinary sector: 
Year of study: 
PICCIRILLI Eduardo Maria
Di Nosse Lucio
First Semester
Hours of front activity: 



Course description

The course aims to provide students a basic knowledge of italian tax law
system which will be examined above all from a procedural point of view,
examining the evolution of the tax and the tax / tax payer ratio in the
light of the new tax compliance.


Recommended knowledge of understanding institutional public law and
private law.


costitutional law, evolution and structure of the Italian tax system.
Structural profile and functional profile of the tax. The implementation of
the tax rule and the participation of the taxpayer through the
contradictory endoprocedimentale. The tax declaration: requirements,
content, legal nature and rectification, clearance and formal control of
the declaration. The investigation activity: general principles. The
financial investigation. The tax audit: accesses, inspections and audits.
The vices of the investigation activity. The process of tax assessment.
The methods. Notice of assessment and motivation. Self-protection.
Active repentance. Tax appeal: notes.
The levying tax; the refund tax. Tax penalties.
Transaction financial tax

Evolution and structure of the italian tax system. The tax and its
implementation (the structure of the tax: subjects, taxable assumption ,
tax base and tax rate). The tax assessment procedure, tax return , tax
investigation; assessment’s methods; tax assessment notice and its
motivation;. prearranged cross-examination. The levying tax; the refund
tax. Tax penalties.

Teaching Methods

The course is made of frontal lessons during which the professor will
assess the students' ability to apply their knowledge and to develop
independent judgment and communication skills.


Suggested readings (alternatively):
Tesauro F., Istituzioni di diritto tributario.
De Mita E.,
Principi di diritto tributario, Giuffrè, u.e.
Falsitta G., Corso istituzionale di Diritto Tributario, Cedam, u.e.;
Falsitta G., Manuale di diritto tributario. Parte generale e parte speciale,
Cedam, u.e.
Fantozzi A. (a cura di), Diritto Tributario, Utet, u.e.
Lupi R., Diritto tributario. Parte generale e parte speciale, Giuffrè, u.e.
Parte generale e parte speciale,
Utet, u.e.;
Parte speciale: Eduardo Maria Piccirilli, Imposta sulle transazioni
finanziarie: dalle origini ai giorni nostri, ESI editore.

Learning assessment

Verification of learning will consist of an oral examination, which will be
aimed at verifying if the students have acquired the knowledge of the
basics as well as the ability to integrate and manage the complexity of
the subject of study by the legal analysis.

More information

The 9 CFU course is part of the tax law form