TAX LAW

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

Learn the field of application.of the tax trial 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,2017.
Logozzo Maurizio, Codice Tributario,Pacini giuridica, latest ed.

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.

Traditionals - 1h 1/2 lessons

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.

written