The aim of the Course is to equip students with the skills and knowledge which will enable them to face the problems of tax litigation, providing training and learning of specialistic expertise. Teaching will be focused on learning the mechanisms through which the entire tax litigation starts and proceeds, paying particular attention to the analysis of the most recent directions of the Supreme Court (Corte di Cassazione) and of the Constitutional Court (Corte Costituzionale). Therefore the Course will concentrate on deepening the tools concerning tax litigation but, at the same time, with practical exercises, will provide the students with all the necessary tools for a real approach to tax litigation.
Course Prerequisites
It is recommended, even it is not compulsory, to have a good knowledge of basic principles of tax law
Teaching Methods
Oral lessons
Assessment Methods
Oral test
Texts
The textbook we advise is: MANUALE DEL PROCESSO TRIBUTARIO, by F.TESAURO-A.TURCHI, G.Giappichelli, ed. VII, 2024
Contents
After providing the preliminary notions and a brief history about trial and tax court, and after having widely explained the characteristics and the legal nature of the fiscal acts that can be appealed, the programme of the Course will include a wide explanation on the law of DLgs. 545/92 and of DLgs. 546/92, and in particular: • analysis of tax courts, their composition, jurisdiction and competence; • the parties, how to represent and assist them before the Court; • proofs; • starting of litigation, preliminary examination, discussion and adjudication of the case; • suspension, interruption and expiry of proceedings; • Protective remedies; • measures to avoid tax litigation; • appeal proceedings; • petition to the Supreme court and revision; • execution of the judgement. The course will also include some practical exercises and seminars, during which the students will be faced with a series of cases to simulate the drawing up of an appeal or of the different trial phases.
