TAX LAW

Provide practical and theoretical in-depth analysis of basic concepts about how the tax process works

Learn the field of application.of the tax process and its operational arrangements.

no particular pre requirements

1.Tax application procedure: from tax return to tax control.
2.Assessment notice, administrative sanctions, tax collection and forced execution.
3.Tools deflationary tax litigation (volontary correction of tax return, acquiescence, self-defence and verification with acceptance) and questionings
(notes).
4.Tax commissions: jurisdiction and powers.
5.Tax commissions: jurisdiction and powers.
6.General themes of the tax trial.
7.Tax appeable deeds.
8.Tests and investigatory powers of the tax commissions.
9.First-instance judgment.
10.The appeal: indications and submission.
11.Precautionary measures and judicial conciliation.
12.Suspension, interruption and extinction of the tax trial.
13.The judgment.
14.Second-instance judgment.
15.Judgment enforcement, appeal to the Supreme Court and institute of revocation (notes).

Tesauro Francesco, Manuale del Processo Tributario, Giappichelli, Torino, last edition.
Logozzo Maurizio, Codice Tributario. Pacini giuridica, last edition.

The exam is a written test with open questions and multiple choice.
During the exam it is not allowed the use of books,tax codes,notes or electronic media.

Traditionals - 1h 1/2 lessons

written