TAX LAW

The course is focused on the study of the tax trial. The objectives of the course are: to define the system of sources of tax trial law; identify the cases that lead to the establishment of the tax process; provide a theoretical-practical analysis of basic concepts about how the tax trial works; understand the relationship with the tax procedure and with other trials.

Attendance and participation to the course and individual study will allow students to:
- understand how the tax trial works
- identify the cases in which it is possible to activate a tax trial and which are the relevant evidence.

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