Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of 5-year Single Cycle Master's Degree Programme on LAW
Location: 
Napoli
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
5
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

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. The course also aims to enable students to know and apply the knowledge acquired, to gain autonomy of judgment and communication skills.

Prerequisites

Reasoning ability. Knowledge of institutional notions of public law and private law can make it easier to learn some of the topics in the program

Syllabus

Introduction to the study of tax law. The legal foundations of the tax. Contribution capacity as a measure of reasonableness and coherence of the tax and tax system. Art. 23 of the Constitution and the 'reserve of law' in tax matters. Assumption of the tax and tax obligation. Legal classification of taxes on the basis of the assumption and subtractive cases. Tax liabilities. The interpretation of the tax standard. Interpretation, tax evasion and abuse. Interpretation of the Financial Administration and protection of custody. The tax declaration and other formal obligations. The spontaneous fulfillment of the tribute. Taxpayer tax credits and tax refund. The administrative activity of control (and collaboration) in tax matters. The administrative activity of research and acquisition of data and news for tax purposes (the c.dd. investigators powers). The administrative activity of tax assessment and settlement: general profiles. The essentially 'liquidated' control powers. The powers of control of the ascertained type. The methods of ascertaining the tax. 'Ordinary' and 'non-ordinary' methods of tax assessment: concrete hypotheses. Tax control powers and the imposition of administrative tax penalties. Tax offences and criminal penalties: nods. Powers to control and enforce precautionary measures to guarantee the claim. Institutions to 'define' tax control procedures. Tax control powers and tax collection from non-compliance. The tax process: nods. The personal income tax

Introduction to the study of tax law. The legal foundations of the tax. Principle of Contribution Capacity and Legal Reserve Principle. Assumption of the tax and tax obligation. Tax liabilities. The interpretation of the tax standard. Interpretation, tax evasion and abuse. Interpretation of the Financial Administration and protection of custody. The tax declaration and other formal obligations. The spontaneous fulfillment of the tribute. Taxpayer tax credits and tax refund. The administrative activity of control (and collaboration) and the investigation in tax matters. The administrative activity of tax assessment and settlement: general profiles. The methods of ascertaining the tax. Tax control powers and the imposition of administrative tax penalties. Tax offences and criminal penalties: nods. Powers to control and enforce precautionary measures to guarantee the claim. Institutions to 'define' tax control procedures. Tax control powers and tax collection from non-compliance. The tax process: nods
Personal income tax

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 and case studies 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

Fiorentino S., Lezioni di Diritto tributario (Parte generale), ESI, u.e.
The use of an updated tax code is raccomended

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

Knowledge and understanding: the student must demonstrate to include the functioning of the tax system as a whole with particular reference to the analysis of the tax relationship in the implementation phase of the tax and to the tax process.

Applying knowledge and understanding: the student should be able to demonstrate that he has developed the ability to analyze the knowledge acquired in tax matters for the purpose of their application.

Autonomy of judgment: the student should be able to demonstrate that he has developed an autonomous critical capacity to evaluate the solutions proposed by the tax system to the problems of national taxation and to examine the debate of doctrine and jurisprudence on matters of particular relevance for the purposes of the assessment and taxation..

Communication: the student should be able to respond clearly and comprehensively to the oral test questions in order to demonstrate that he has full knowledge of acquired knowledge and reasoning skills in the specific subject.

Learning Skills: the student should be able to demonstrate that he has developed a learning ability that allows him to deepen the specific subject independently even for professional purposes.