TAXATION LAW

Teaching is one of the similar and integrative disciplines of the degree course in Business Administration. It intends to provide the basic notions necessary to orientate itself within the tax system, correctly interpreting the regulatory provisions and acquiring knowledge of the schemes for the application of taxes by taxable persons, with an in-depth analysis of the obligations imposed on the taxpayer for the purposes of application of the levy.

1. Knowledge and understanding
Knowledge and understanding of the basics of tax law, the sources, the various types of taxes and their scope of application.
2. Ability to apply knowledge and understanding
Ability to interpret tax laws. Ability to apply the knowledge acquired through exercises on specific cases.
3. Ability to judge
To be able to critically evaluate the ratio and the function of the normative provisions, to be able to identify the most correct and efficient choices.

Some notions of Private Law.

- Definition of tax law and relations with other branches of law.
- Tax revenue: notion of tax, tax and tax.
- The sources of tax law.
- Type of tax regulations: substantive and procedural.
- The tax law over time.
- The tax law in space.
- The interpretation of tax provisions.
- Constitutional principles of tax matters.
- Structural elements of the tax: assumption, tax base, etc.
- Active subjects of the tax relationship.
- Passive subjects of the tax relationship.
- Statement.
- Formal checks of the declaration.
- Powers instructors of the Financial Administration.
- Assessment: formal requirements.
- Partial and supplementary checks.
- Assessment: assumptions and methodologies.
- Tax evasion.
- Interpell.
- Tax sanctions.
- Self-protection.
- Assessment with adhesion.
- Collection.
- Refund.
- Tax process.

FALSITTA, Corso istituzionale di diritto tributario, Padova, Cedam, latest edition.
LOGOZZO, Codice tributario, Pisa, Pacini editore, latest edition.
Teaching materials available on the web page of the teacher .


Alternative texts: LUPI, Diritto tributario, Parte generale, Giuffre, latest edition, or: TESAURO, Istituzioni di diritto tributario, Parte generale, UTET, latest edition, or: RUSSO, Manuale di diritto tributario, Parte generale, Giuffre, latest edition, or: FANTOZZI, Corso di Diritto Tributario, UTET, latest edition, or: GAFFURI, Lezioni di diritto tributario, Parte generale, Cedam, latest edition.

The exam consists in a written text with 9 multiple choice and 2 open questions.
To pass the first open question is a necessary, but not sufficient, condition to pass the exam.
The exam evaluation will be the following:
- multiple choice: starting with 26/30, -2 points for each wrong or blank answer;
- open question: a score from +2 to -2.
During the written exam is it not allowed to use books, tax codes, notes or electronic media.

The teaching will be divided into lessons and seminars.

Italian

written