Teaching code

4S00319

Teacher

Sebastiano Maurizio Messina

Coordinator

Sebastiano Maurizio Messina

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

1° periodo lezioni (1B) dal Nov 6, 2023 al Dec 15, 2023.

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims at providing 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. At the end of the course, students will develop the ability to formulate, in an autonomous and critical way, judgements and elaborated arguments on the main legal questions dealt with in class.

Prerequisites and basic notions

nobody

Program

FIRST PART
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.
TAX JURISDICTION
Outlines systematic
The process
Textbooks:
First part:
- Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 1-31; pagg. 203-253; pagg. 265-374; pagg. 383-401
OR
- 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
TAX JURISDICTION
Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 405-454

Bibliography

Didactic methods

The course includes 36 hours of frontal teaching (6 CFU) and will be held in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union).

Learning assessment procedures

The exam consists of an oral exam

Evaluation criteria

In evaluating the tests, the following three criteria are 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.

Criteria for the composition of the final grade

Failure to pass the written exam does not preclude access to the oral exam. The mark obtained in the written exam will be averaged with that of the oral one

Exam language

italiano