TAX LAW
- Academic year
- 2019/2020 Syllabus of previous years
- Official course title
- DIRITTO DEL PROCESSO TRIBUTARIO
- Course code
- EM4020 (AF:280499 AR:160647)
- Modality
- On campus classes
- ECTS credits
- 6
- Subdivision
- Surnames L-Z
- Degree level
- Master's Degree Programme (DM270)
- Educational sector code
- IUS/12
- Period
- 1st Term
- Course year
- 2
- Where
- VENEZIA
Contribution of the course to the overall degree programme goals
Provide practical and theoretical in-depth analysis of basic concepts about how the tax trial works
Expected learning outcomes
Learn the field of application.of the tax trial and its operational arrangements.
Pre-requirements
no particular pre requirements
Contents
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).
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).
Referral texts
Tesauro Francesco, Manuale del Processo Tributario,Giappichelli,Torino,2017.
Logozzo Maurizio, Codice Tributario,Pacini giuridica, latest ed.
Logozzo Maurizio, Codice Tributario,Pacini giuridica, latest ed.
Assessment methods
The exam is a written test with essay questions (2) and multiple choice (9).
During the exam it is not allowed the use of books,tax codes,notes or electronic media.
During the exam it is not allowed the use of books,tax codes,notes or electronic media.
Teaching methods
Traditionals - 1h 1/2 lessons
Further information
Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments
Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.
Accommodation and support services for students with disabilities and students with specific learning impairments
Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.
Type of exam
written
Definitive programme.
Last update of the programme: 01/04/2019