Università degli Studi di Napoli "Parthenope"

  1. Teaching
  2. GIURISPRUDENZA
  3. procedural tax law

Stampa

procedural tax law

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of 5-year Single Cycle Master's Degree Programme on GIURISPRUDENZA
Location: 
Napoli
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
5
Teachers: 
FIORENTINO STEFANO
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

The course aims to introduce to the knowledge of the main institutions of tax procedural law by identifying the key principles underlying the dynamics of the tax process with a particular focus on the techniques of drafting the proceedings. In particular, the course aims to provide students with in-depth knowledge of the following topics: the principles governing the tax process, the parties and technical assistance, the subject of the tax process, the proposition of the appeal and the constitution in court of the parties, the preliminary examination of the appeal, the handling and decision of the dispute, suspension, interruption and termination of the process , the pre-trial protection, the deflactive institutions of tax litigation: complaint-mediation and judicial conciliation, the appeals of the tax process: appeal, appeal to the Supreme Court and revocation, the enforcement of the tax judgment and the judgment of compliance. The aim of the course is to enable students to know how to apply their knowledge as well as to gain autonomy of judgment and communication skills.

Prerequisites

Reasoning skills. Knowledge of the institutional notions of procedural law and tax law facilitates the learning of the programme's subjects.

Syllabus

Jurisdiction and jurisdiction. The parties. The undo actions. The share of repayments. Pre-trial protection. The proceedings and the terms of the proceedings. The first degree. The evidence. Suspension, interruption and termination of the process. The decision. The appeal. Cassation and postponement. Revocation. The judgment of compliance. Forced enforcement.

Jurisdiction and jurisdiction. The parties. The undo actions. The share of repayments. Pre-trial protection. The proceedings and the terms of the proceedings. The first degree. The evidence. Suspension, interruption and termination of the process. The decision. The appeal. Cassation and postponement. Revocation. The judgment of compliance. Forced enforcement.

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 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

Tesauro F., Manuale del processo tributario, Giappichelli, u.e.

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 that he knows and understands how the tax process is carried out and the procedural defence tools that the tax system provides to the taxpayer.

Applying knowledge and understanding: the student must demonstrate that he has developed the ability to analyse the knowledge acquired in the subject of the court of law for the purpose of their application.

Autonomy of judgment: the student must demonstrate that he has developed an independent critical ability both to evaluate the solutions proposed by the tax system regarding the taxpayer's procedural defence and to examine the debate of doctrine and jurisprudence on issues of particular relevance for the purposes of the discipline of the tax process.

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

Learning Skills: the student must be able to respond clearly and comprehensively to the questions of the oral interview in order to demonstrate that he has developed a learning ability that allows him to deepen the specific subject independently also for professional purposes