The students gain knowledge and understanding of the current tax assessment system from a national perspective and can properly apply the principles of tax law to simple concrete cases. The students understand the technical language proper of tax law and gain critical skills in evaluating the answers provided to the main tax issues by the fiscal administration, the case law and professionals.
Teaching Methods
The course comprises 40 hours of class lectures and 20 hours of interactive learning. Classes are held with a theoretical and practical approach, meaning that the theoretical explanation is followed by concrete examples. Video-lessons are made available for students falling into protected categories.
Assessment Methods
The exam consists of an oral test on tax laws, as commented in the manuals and - regarding the attending students - during the lessons. Halfway through the lessons, attending students are allowed to have an optional written test on the first part of the course. Should this be the case, the oral test will be only with reference to the second part of the course.
Texts
- Melis G., Manuale di diritto tributario, VII ed., Giappichelli, Torino, 2025, ISBN: 9791221114928 (only the following parts: Parte I, cap. 1-7 e 9-10; Parte II, cap. 11-18) and - Moschetti G., Codice tributario per studenti 2023, Ledizioni, 2023, ISBN: 9788855269476.
Contents
Taxes (in general) - Sources of tax law - Constitutional principles - Accountancy and tax return - The powers of investigation - Tax audit and assessment - The guarantees of the taxpayer - Administrative penalties - Tax collection and refund - Tax compliance instruments to prevent litigation - Exchange of tax information - Tax courts and tax parties - Forms and nature of the tax litigation.
