TAX LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2016/2017
- Teacher
- MARCO GREGGI
- Credits
- 6
- Didactic period
- Secondo Semestre
- SSD
- IUS/12
Training objectives
- The taxation law course is divided into two parts: the first one it is dedicated to the institutional aspects of the topic, such as the definition of tax and the general part of domestic taxation law. In the second part the course will be developed with a specific focus on aspects related to the business and practitioners world, such as the application of taxes, tax regime of contracts and of the enterprises, corporation taxes. Lessons will try to strike a balance between general principles and the actual discipline of taxes in details. Both in the general part and in the one dedicated to the specific discipline of taxes will be considered; reference shall be provided to the most important cases decided by courts on the topics of most important relevance.
Main abilities acquired: the course shall provide a basic knowledge of the topic together with the essential skills to have access to the legal professions and the possibility to compete successfully in competitive exams for the access to the public administration.
Students whose exam is credited with 9 CFU will be specifically trained on the Tax Process and tax litigation. Prerequisites
- In order to have access to the exam the student has to pass constitutional law and private law before it.
Course programme
- Introduction: taxation and constitutional principles; Taxes, contributes, fees; the essential structure of the tax; the relationship between taxpayer and tax office; taxes applied by the local entities; tax avoidance and evasion; Tax audit: analytical assessment and presumptive assessment direct taxes and value added taxes; Administrative fines; tax judiciary. Taxation of contracts and of businesses; essentials of EU and international tax law.
Students whose plan of study schedules taxation law with 9 CFU will attend some extra classes on tax process and tax litigation at the very end of the course. Didactic methods
- During the course regular lesson will be completed by seminars focused on specific arguments relevant in the practice.
Google Classroom platform (learning environment) will be intensively used in order to improve didactic, the teaching experience and the quality assessment. Every student registered at the University of Ferrara may have access to the platform using userid and password attributed for the access to the official mail student.unife.it and connecting the PC to the website https://classroom.google.com. At the beginning of the course an access code shall be given to the students to access the webpage dedicated to taxation law. In any case, studnets are encouraged to familiarize with the platform https://support.google.com/edu/classroom/answer/6020279?hl=en.
Students with specific difficulties with the PC usage (or that are unable to understand the services provided by the platform) will be assisted by tutors in one day established at the beginning of the course. Learning assessment procedures
- The exam shall be written without exceptions. No in itinere (partial) exams are planned.
A sample copy of the exam, composed by four open questions and 10 multiple choice ones is available on the platform classroom.google.com that is made accessible to every student using the official credentials student.unife.it.
The final evaluation shall depend on the quality of the answers and the capacity of the students to demonstrate that he or she was able to address the most sensitive points in the time given (30 minutes). Reference texts
- FRANCESCO TESAURO, Compendio di diritto tributario, Torino, UTET, 2016 (sixth edition)
For the students whose exam is credited with 9 CFU also FRANCESCO TESAURO, Manuale del processo tributario, Giappichelli, 2016
