TAX LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- MARCO GREGGI
- Credits
- 9
- 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. 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.
Didactic methods
- During the course the 15 regular lessons will be integrated with seminars (5 seminars, 3 hours each) focused on specific arguments relevant in the practice and exercises.
Google Classroom platform (learning environment) will be intensively used in order to improve didactic, the teaching experience and the quality assessment. News and further informati on Italian tax law can be found also on www.dirittotributario.eu Learning assessment procedures
- The exam shall be written in the first call of the first session (tentatively, May 2023).
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
- Marco Greggi, Antologia tributaria, Ferrara 2023, to be published soon.
In alternative
F. Tesauro, Istituzioni di diritto tributario, UTET, (I e II) latest version available. During classes specific reference shall be made to relevant chapters.
Recommended:
M. Logozzo, Codice di diritto tributario, Pacini, 2022
