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.
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.
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):
A.F. Uricchio, Percorsi di diritto tributario, Cacucci, 2017,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.
Tesauro F., Istituzioni di diritto tributario. Parte generale e parte speciale, Utet, u.e.;
Parte speciale: Eduardo Maria Piccirilli, Imposta sulle transazioni finanziarie: dalle origini ai giorni nostri, ESI editore.
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.
The 9 CFU course is part of the tax law form