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.

Starting from the sessions of May / June 2022, the examination methods will change.
The exam will consist of a first written test (mandatory) and a subsequent oral exam (optional).
Written test: it will be divided into n. 1 open question of "barrage" (without score) and n. 8 multiple choice questions. In the event that all the answers are correct, a score of 26/30 will be assigned. For each wrong or not given answer, 2 points will be subtracted. It follows that, to pass the exam (with a score of 18/30), at least 4 correct answers are required.
One open question will be added to the 8 multiple choice questions. The student can freely decide to answer or not. This question will be assigned a score between -2 and +2, depending on the quality of the answer (if excellent +2, if very bad -2; +1, 0, -1 the grade for qualitatively intermediate answers).
Oral exam: only students who have achieved the overall mark of 28/30 in the written test can access it optionally (answering exactly all 8 multiple choice questions (grade 26/30) and the optional open question (grade 2/30).
The oral exam will be assigned a score between +2 and -2, according to the same criteria illustrated above with reference to the open question referred to in the written test.
The oral exam, unless otherwise indicated by the teacher, will take place electronically or in person and will take place after the publication of the results of the written exam.
Finally, students interested in obtaining honors can be questioned on all the material uploaded to moodle, including in-depth studies.
Students must express their interest in taking the oral exam and possibly obtaining honors by promptly sending an email to the Professor within two days of the publication of the written test.
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