Tax Law and Audits Methods
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 aim of the course is to provide a basic knowledge of the Italian Tax system, of the constitutional principles inspiring it and of the several taxes and fees. Furthermore, the course shall address an in-depth analysis of the audit and control techniques by the Tax office, with specific attention to data and information collection, taxpayers’ right and protection in this phase as for what concerns VAT, Income tax and other fees purposes.
The methodology will be case oriented with a strong emphasis on practice.
At the end of the course, the student shall be in the position to understand the content and the impact of reassessment decisions by the Tax office, he will be able to detect possible violation of the law and support the taxpayer during the adversarial procedure with the Revenue service, the Tax police and with the Tax offices of the local municipalities. He will be in the position to advise at best the taxpayer and suggest the best defensive strategy as to minimise in the respect of the law the impact of the audit procedure.
The student will get the capacity to draft memos and proceeding papers in the interest of the taxpayer, initiate plea-bargaining phases and analyse the reassessment decision including the possible decision to challenge it in front of the Court. Prerequisites
- No preliminary requisite is needed as to attend the course. Previous attendance of Constitutional law course is anyway highly recommended.
Course programme
- The course will be delivered via traditional classes, seminars and exercises and will address the following topics that will be discussed consistently with the available time.
1) An introduction to the Italian tax system: taxes, fees, and Contributions.
2) Constitutional principles and Tax law: the primacy of the law and the ability to pay
3) Italian Income taxes: IRPEF and IRES. Institutional aspects
4) Value Added Tax and other minor taxes
5) Taxpayers’ bill of Rights.
6) Tax return and compliance duties by the taxpayer.
7) Audit techniques by the Revenue service and tax investigations.
8) Access, inspections and controls by the Revenue Service and Tax Police (real life cases discussion).
9) Defensive strategies by the taxpayer during investigations.
10) Follow up on defensive tragedies, way and means to avoid tax litigation: plea bargaining in taxation.
11) Tax Process. A preliminary survey. Didactic methods
- Teaching activity shall essentially be based 15 on traditional “ex cathedra” lessons together with 5 seminars delivered in conjunction with practitioners and experts of taxation (lawyers, accountant, tax advisors). Classes will be regularly recorded and made available to students should they decide to follow the course in asynchronous mode. The teacher intensively uses google classroom platform. Access code will be distributed during the first class of the course.
The Teacher manages the website www.dirittotributario.eu where he uploads, occasionally, information and elective initiatives for the course. Learning assessment procedures
- The final exam shall be in written format and will be 30 minutes long in the first call of the first session. It will be oral in all the other occasions. It will address topics presented during the classes and the relevant chapters in the handbook together with pertinent readings suggested during the course. Questions in the final exams are aimed at assessing the actual comprehension of the discipline by the students and his/her capacity to use, in the practice, the notions studied during the classes and the seminars.
Further clarifications shall be given at the beginning of their course. Reference texts
- Marco Greggi, Antologia tributaria, Ferrara, 2023, in corso di pubblicazione.
Should the handbook be not available at the beginning of the course, another one will be recommended.
