Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of 5-year Single Cycle Master's Degree Programme on LAW
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
5
Hours of front activity: 
48

Language

Italian

Course description

The aim of the course is to provide students with an adequate knowledge of contract law in the light of Italian and European regulation, case law and doctrine. The study of contracts is oriented in an international perspective, in accordance with the global market process. The study program focuses on the different characteristics of the tax law. In the special section of the program, further studies on the system of sources of law, interpretation and on the system of warranties aim to promote a practical and analytical approach with a specific reflection on the legal method and on the need to identify the applicable law in relation to concrete interests.

Prerequisites

costitutional law or public law

Syllabus

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.

First part (40 hours): The constitutional principles and general tax.
Second part (32 hours): the various taxes, in particular I.T.F.

Teaching Methods

Traditional lecture

Textbooks

General Part generale: Antonio Felice Uricchio, Percorsi di diritto tributario, Cacucci editore ed. 2017;
Special part: Eduardo Maria Piccirilli, Imposta sulle transazioni finanziarie: dalle origini ai giorni nostri, ESI editore.

Learning assessment

Oral exam aimed at evaluating the comprehension of the exam program and the realization of the didactic objectives

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.