13113 - ADVANCED TAX LAW

Academic Year 2022/2023

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Objectives

The course aims to illustrate the fundamental characteristics of the procedural and tax litigation system in force through the study of the rules that regulate the tax offense, the tax audit and the tax litigation.
The aim of the course is to get the student to acquire the legal instruments in order to carry out the professional activity of chartered accountant as a defense counsel in the administrative and jurisdictional procedure for tax assessment.

Prerequisites

For a comprehensive understanding of this course, students are required to be familiar with the topics of Tax Law, Civil Law, Public Law and Commercial law.

Contents

I. Avoidance and evasion of taxes (8 hours of lessons); II.
Tax audit (6 hours of lessons); III.Administrative and criminal tax penalties (6 hours of lessons); IV. Tax litigation
(16 hours of lessons).

Teaching Methods

Lectures with discussion of the leading cases.
Due to the epidemiological situation, there is the possibility of live streaming lessons or recordings of the same available online.
To be updated on the tax law course, the student must enroll in the following Team named "Lezioni di Diritto Tributario Avanzato, Em 2021 2022":
https://teams.microsoft.com/l/channel/19%3a-k1mUUYw1nKuCshLuXV_IOB_Rnr7pcgFiv3Im9iIlfs1%40thread.tacv2/Generale?groupId=cdefacbc-ad48-424f-89ea-e79ce78c2e01&tenantId=6bfa74cc-fe34-4d57-97d3-97fd6e0edee1

Verification of learning

Oral examination.
The student has to answer three questions.
With the first question the student is asked to introduce one of the macro topics of the course. The second question explores the topic introduced with the first question and, finally, the third question concerns a more specific problem.
The final evaluation depends on the knowledge of the topics of the course program and the ability to argue the answers, also to solve legal problems through the application of the general principles of taxation.
The exam is passed with a vote that fluctuates from 18/30 to 22/30 if the candidate demonstrates sufficient knowledge and understanding of the main topics of the course and a sufficient acquisition of technical and legal language.
The candidate passes the exam with a grade of between 24/30 and 26/30 if it demonstrates a sound knowledge and a solid understanding of the main topics of the course as well as a certain mastery of the technical and legal language.
The candidate passes the exam with a grade between 27/30 and 30/30 if he shows excellent knowledge and a great understanding of the main topics of the course, a total mastery of the technical and legal language and, in particular, if the answers provided all questions are timely and demonstrate a capacity for reasoning as to make clear that it includes the fundamental principles of matter.
The candidate gets the 30/30 cum laude vote if responding to a further question the complexity of which is the object of the same concerns that the reasoning skills necessary for the resolution of the question.

Texts

A. CARINCI-T. TASSANI, Manuale di diritto tributario, Giappichelli, latest edition (tax offense, the administrative and criminal controls and sanctions) and F. PISTOLESI, Il processo tributario, Giappichelli, latest edition (tax litigation).
Professor indicates on his web page (https://www.unica.it/unica/it/ateneo_s07_ss01.page?contentId=SHD30661 >>> teaching materials) the parts of the two books that can be studied to pass the exam.
To prepare for the exam it is essential to have an updated Tax Code.

Books advised for the possible deepening of the topics of the course:
A. FANTOZZI, Diritto tributario, Utet, latest edition;
G. FALSITTA, Manuale di diritto tributario, parte generale, Cedam, Padova, latest edition;
S. LA ROSA, Principi di diritto tributario, Giappichelli, latest edition;
R. LUPI, Diritto tributario, parte generale, Giuffrè, Milano,
latest edition;
RUSSO, FRANSONI, CASTALDI, Istituzioni di diritto tributario, Giuffré, latest edition;
A. GIOVANNINI, Il Diritto Tributario per princìpi, Giuffrè, latest edition;
M. BEGHIN, Diritto tributario - Princìpi, istituti e strumenti per la tassazione della ricchezza, Giappichelli, latest edition;

More Information

For further information on the course students can visit professor web site (https://www.unica.it/unica/en/ateneo_s07_ss01_sss03.page?contentId=SHD30661)