Teaching code

4S009820

Academic staff

Sebastiano Maurizio Messina, Maria Grazia Ortoleva

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

2nd lecture period (2B) dal Apr 3, 2023 al May 23, 2023.

Lessons timetable Moodle Seminars

Learning objectives

The course is included in the learning area on Internationalization of the markets. The course aims to provide students with basic competences to understand the customs law system, with particular reference to the treatment of goods and services supplied from or towards third countries. In this respect, particular attention will be given both to the EU legal framework as well as to the guidelines and obligations descending from the WTO.
The course will further focus on the legal provisions governing the system of the rules of origin and those on free circulation of goods. The course is furthermore addressed at studying consumption taxes in the light of the national and supra-national perspectives.
At the end of the course students will have acquired the competence to independently and critically judge and comprehensively discuss the main topics of the teaching course.
Students will also acquire the ability to face and solve practical problems typical of the professional context in which they will operate, thus orienting their competence to the goal of contractual compliance and to the prevention of the judicial conflicts. Students will also be able to verify the practical and applicative consequences of the theoretical and regulatory framework and to set, in written and oral form (and also through group work, written exercises and the method of Problem Based Solving - PBS), the solution to concrete issues, using the appropriate and specific disciplinary vocabulary, adopting the correct lines of reasoning and argumentation, and formulating autonomous judgments. The teaching method used is functional to the continuous learning and updating of acquired knowledge.

Prerequisites and basic notions

No specific prior knowledge is required.

Program

The program will be divided into 2 parts. In the first part of the course the following topics will be dealt with: - the sources - the customs debt - the customs declaration - the controls of the customs authority - the assessment and sanctions In the second part of the course the following topics will be dealt with: - the VAT on transnational transactions: intra-community transactions; sales to exports and imports - basic notions on excise duties

Bibliography

Didactic methods

The course lasts 36 hours (6 CFU) and will be held mainly in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union). The course will be partly in the presence (maximum 5 credits, 30 hours) and partly at a distance (with the invitation of speakers from other universities) (at least 1 credits, 6 hours). Students will also be invited to conduct independent research on selected topics following flipped learning and group-based learning methodologies.

Learning assessment procedures

The exam will be held in oral form. The aim is to evaluate the learning of the basic legal notions of the discipline, their ability to use an appropriate technical-legal language, to connect the different legal institutions as well as to understand their rationale.

Evaluation criteria

In evaluating the tests, the following three criteria will be taken into account: 1) knowledge of the legislation; 2) the effective understanding of the notions, general principles and rationale of the institutes 3) the use of correct legal terminology. For those attending, the degree of participation of the student during the lessons and research conducted individually or in groups will also be taken into account

Exam language

italiana