TAX LAW

The course is distinctive for the "Administration, finance and control" degree course and 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.

To undertake the course it is appropriate (although not compulsory) to have acquired the fundamentals of Tax Law. For a reference course (three-year level) in Tax Law, see the Tax Law course within the course of study in Business Economics (https://www.unive.it/data/insearning/332598/programma ).

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
slides are provided

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