Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
1° periodo di lezioni dal Sep 30, 2019 al Dec 14, 2019.
The course aims to provide students with a basic knowledge of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes, as well as on specific aspects of the jurisdiction with tax issues.
I. Taxes and tax regulations: classification of taxes; sources; interpretation of the rules; effectiveness of the tax laws in time and space.
II. Duties and foundamental rights in the tax system the declaration; the payment obligations; rights to deductions and deductions; tax credits and options.
III. Duties and rights of tax system: accounting requirements; the right and duty to operate the withholding tax and replacement; the right and duty of revenge.
IV. Rules of performances in fiscal field: the principle of unavailability of the tax; the discipline of performance; solidarity; compensation.
V. Organization and tasks of financial Offices.
VI. The activities of direction.
VII. The cognitive activity.
VIII. The assessment activities.
IX. The collection activities: general profiles; assumptions; collection procedure.
X. Rules of penalities.
- Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 1-31; pagg. 203-253; pagg. 265-374; pagg. 383-401
- Manuale di diritto tributario, Parte generale, Gaspare Falsitta, Padova, Cedam, Ultima Edizione: pagg. 43-211; pagg. 261-276; pagg. 321-461; pagg. 481-517; pagg. 527-541
Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 405-454
The exam is made up of two parts, a writing one and an oral one.
The writing part is a multiple choice test aimed to evaluate students’ knowledge of the topics dealt with a lesson. This part consists of 20 questions: for each right answer one point is assigned, for each wrong answer 0.25 is subtracted, non-given answers are not worth any point.
The writing test lasts 30 minutes, in order to get the pass mark (18/30) students have to reach a minimum score of 12/20.
Failing the writing part of the exam does not prevent the student from attending the oral one.