112L - TAX LAW
Academic Year 2021/2022
Free text for the University
MARCELLA MARTIS (Tit.)
- Teaching style
- Lingua Insegnamento
|[1/32] LEGAL SERVICES||[32/00 - Ord. 2017] PERCORSO COMUNE||6||48|
Course’s teaching goals (based on Dublin Descriptors):
Knowledge and comprehension skills: acquire knowledge and comprehension of the general principles of the Italian Tax Law system and its institutions, both substantive and procedural, also in comparison with other law branches. Acquire specific knowledge of the different kinds of tributes (direct, indirect and local). Know and understand the interpretation and the application of fundamental tax rules, also from an historical, theoretical and critical point of view, in order to acquire an autonomous capability to develop logical-juridical argumentation about the matter. Demonstrate knowledge and comprehension skills in a post-secondary level study field.
Capability to apply knowledge and comprehension: acquire the ability to apply own knowledge. Comprehension skills and competence to deal with tax law issues. Have appropriate skills to develop and assert argumentations and solve problems in the specific field of research.
Judgement autonomy: develop critical awareness in order to handle knowledge acquired and to propose appropriate opinions and solutions dealing with tax law issues. Research and understand facts in order to develop independently logical-juridical argumentation about the matter studied.
Communication skills: capability to communicate the knowledge acquired using a complete, persuasive and clear legal language. Communicate information, ideas, problems and solutions both to experts and common people.
Learning ability: develop learning ability and confidence with the whole system of legal sources and tax law and with doctrine and jurisprudence, in order to develop interdisciplinary reasoning and deal, also independently, with more advanced studies.
It’s preferable the student has passed the exams of Constitutional Law, Private Law before taking the Tax Law one.
The course is focused on the general principles of Italian Tax Law referring and its institutions.
General principles of tax law – Tax demand, tax categories and the statutory reserve– The principle of the “ability to contribute” – Tax rules effectiveness over time – Interpretation, tax avoidance and interpretation by analogy in tax law– Tax rules territorial effectiveness – Italian tax law sources– Taxable persons – Implementation of taxes – Fiscal agencies and local authorities – The tax return, its payment and formal inspections – Tax administration investigative powers– Tax assessments methods – Tax assessment letter, partial assessment and supplementary assessment – “Autotutela”, tax ruling and tools to decrease tax litigations – Tax collection and refund – Sanctions for tax violations– Administrative sanctions: general principles - The jurisdiction, the challengeable acts and the subject of the tax process.
The exam concerns also one of the following tributes, chosen by the student:
Personal income tax (IRPEF) Corporate income tax (IRES) Value added tax (IVA).
Lessons will be provided mainly in person, integrated and “developed” with online strategies, in order to guarantee their fruition in an innovative and inclusive way.
The course is divided into frontal lessons on the topics indicated in the "Contents" section, in exercitation and seminars, dedicated to the analysis of case law and practical cases.
In the epidemiological emergency Covid-19, exercitations and seminars may take place on platforms that will be made known at the beginning of the lessons.
Verification of learning
a) Oral exam with questions about the general parts and the tax chosen by the student, who has to demonstrate knowledge and comprehension of tax law’s general principles, both substantive and procedural, and capability to develop logical-juridical argumentation.
b) At the end of the exam a grade form 0/30 to 30/30 is assigned.
c) 18/30 is the minimum grade to pass the exam. The evaluation is based on the following standards: cogency of the reasoning; appropriateness of the answers, having regard to the knowledge the student is supposed to have learned at the end the course; appropriate legal language.
MELIS, Manuale di Diritto tributario, Giappichelli, 3nd edition, 2021.
The candidate can study the general part of the program from the following pages of the textbook: 15 – 154; 191-231; 269-508 – 521-572.
The candidate can study the chosen tax (special part of the program) from the following pages of the textbook: 575-600 (IRPEF); 679-727 (IRES); 755-810 (IVA).
The textbook contains several “grey boxes” that focus on jurisprudence and doctrine issues. The content of the boxes, which cover about 30% of the pages above, will not be asked during the exam, nevertheless the reading of those sections is highly recommended in order to have a better and deeper comprehension of the matter.
Supplementary material – Supreme Court sentences:
For a better comprehension of the textbook and the program, the candidate has to complete his knowledge studying one of the following sentences of the Italian Supreme Court:
1. Accertamento e integrazione della motivazione in corso di giudizio, Cass., 2 aprile 2020, n. 7649;
2. Autotutela tributaria, nozione, diniego, non impugnabilità, Corte Cost.,13 luglio 2017, n. 181;
3. Litisconsorzio necessario nel processo tributario: Cass., SS.UU.,18 gennaio 2007, n. 1057, in Giurisprudenza italiana, 2007, 1543 ss.;
4. Corte Cost., 25 luglio 2011, n. 247, in GT-Rivista di giurisprudenza tributaria, 833 ss.;
5. L’applicazione dell’art.1306 c.c. alle obbligazioni solidali tributarie: Cass., 25 febbraio 2011, n. 4641, in Giurisprudenza italiana, 2011, 2425 ss.;
6. Metodo sintetico e redditometro: Cass., 19 marzo 2014 (28 gennaio 2014), n. 6396, in GT-Rivista di giurisprudenza tributaria, 2014, 7, 588 ss.
7. La formalizzazione del mancato accordo nell’accertamento per adesione – Conseguenze; Corte Cost., 15 aprile 2011, n. 140, in GT-Rivista di giurisprudenza tributaria, 2011, 557 ss.;
8. Autotutela sostitutiva, accertamento parziale e accertamento integrativo, Cass., 3 dicembre 2019, n. 31467;
Supreme Court sentences indicated as supplementary material can be downloaded from Prof. Franco Picciaredda’s webpage on the Department of Jurisprudence website (http://people.unica.it/francopicciaredda/), in the section “Didattica” – “Materiale didattico”.
The study of the textbook and the reading materials has to be completed consulting the specific tax regulations. For this purpose it’s suggested the following codes, containing a collection of the fundamental tax laws:
Il codice tributario con le norme comunitarie e internazionali, a cura di F. TUNDO, Piacenza, La Tribuna, latest edition.
Codice tributario, a cura di M. LOGOZZO, Pacini Giuridica, latest edition.
The study of the textbook and the reading materials has to be completed consulting the current version of the D.Lgs. 31 dicembre 1992, n. 546 (Regulation of the tax litigation procedure), as amended by D.Lgs. 24 settembre 2015, n. 156