Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2015/2016
Belonging course: 
Course of Master's Degree Programme on ECONOMIC AND FINANCIAL SCIENCES
Location: 
Napoli
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
9
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
72

Language

Italian

Course description

The course aims to provide students a deep knowledge of italian tax law system that will be examinated in terms of substantial, procedural and processual profiles as well as a basic preparation on the operation of tax system by means of the study of main direct and indirect taxes, such as: IRPEF, IRES and VAT.
The course also aims to enable students to know and apply the knowledge acquired, to gain autonomy of judgment and communication skills.

Prerequisites

Recommended knowledge of understanding institutional public law and private law.

Syllabus

Notion of tribute, sources of tax law, the tax rule: typology and effectiveness; the constitutional principles; the reservation on statutory taxed supplies and the principle of ability to pay; the interpretation of the tax rule; statute of the rights of the taxpayer; tax evasion, tax avoidance and abuse of rights; the structure of the tax: subjects, taxable assumption , tax base and tax rate; the implementation of taxes; the tax assessment procedure, tax return , tax investigation; assessment’s methods; presumptions, sector studies and redditometro,; tax assessment notice and its motivation; prearranged cross-examination; active repentance; the levying tax; the refund tax, the system of sanctions tax; the tax process; fiscal autonomy of local governments. The personal income tax (IRPEF), corporate income tax (IRES) and value added tax (VAT).

The course consist of a general part and a special part.
In the general part will examine the core issues of tax law such as: notion of tribute, sources of tax law, the tax rule: typology and effectiveness; the constitutional principles; the reservation on statutory taxed supplies and the principle of ability to pay; the interpretation of the tax rule; statute of the rights of the taxpayer; tax evasion, tax avoidance and abuse of rights; the structure of the tax: subjects, taxable assumption , tax base and tax rate; the implementation of taxes; the tax assessment procedure, tax return , tax investigation; assessment’s methods; presumptions, sector studies and redditometro,; tax assessment notice and its motivation; prearranged cross-examination; active repentance; the levying tax; the refund tax, the system of sanctions tax; the tax process; fiscal autonomy of local governments.
In the ‘special section’ you will examinate the basic lines of current tax system and, in particular, the personal income tax (IRPEF), corporate income tax (IRES) and value added tax (VAT).

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. In particular, the independence of judgment will be developed through the critical analysis of scientific articles, case studies and case tax law as well as through information sheets on specific subjects in the Moodle platform; communication skills will, however, stimulated through guided group discussions by the professor.

Textbooks

SUGGESTED READINGS (ALTERNATIVELY):
Amatucci F., Principi e nozioni di diritto tributario, Giappichelli, u.e.
Boria P., Diritto tributario, Giappichelli, u.e.
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.
Russo P., Fransoni G., Castaldi L., Istituzioni di diritto tributario, Giuffrè, u.e.
Tesauro F., Istituzioni di diritto tributario. Parte generale e parte speciale, Utet, u.e.

PREPARATION OF STUDENTS WILL BE COMPLETED BY:
Slides on the Moodle platform.
Scientific articles, case studies, legal decision on tax law provided by professor.

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 both from a legal analysis profile both under the technical profile.

More information

Preparation of students wil be completed by:
- Slides on the Moodle platform.
- Scientific articles, case studies, legal decision on tax law provided by professor.