The course is divided into two parts.

The first part aims to illustrate the general notions of tax law, with particular reference to the constitutional principles and the procedure for implementing taxes.

The second part will be dedicated to the deepening of the main levies, that is IRPEF, IRES, IVA  (not required for 48 hours courses)

1. the notion of levy 2. the sources of tax law 3. the constitutional principles 4. the supranational principles 5. the tax obligation 6. taxable persons 7. the tax return 8. the structure of the main taxes: personal income tax (not required for 48 hours courses) 9. the structure of the main taxes: Ires (not required for 48 hours courses) 10. the structure of the main taxes: VAT (not required for 48 hours courses) 11. the structure of minor taxes  (not required for 48 hours courses) 12. administrative activity 13. the investigation 14. the notice of assessment 15. the types of assessments 16. The tax abuse 17. tax collection 18. the tax refund 19. administrative sanctions 20. criminal sanctions 21. the tax trial

Knowledge and Understanding

At the end of the course, the graduate should have acquired the following attitudes in terms of knowledge and understanding:

• Knowledge of rules, national and EU tax systems and of markets function;
• Knowledge of procedures of judicial and out-of-court settlement of tax disputes;

These attitudes are acquired through training and teaching activities.

The final test will assess the mastery of knowledge and skills.

Ability to apply knowledge and understanding

At the end of the course, the graduate should have acquired the following attitudes in terms of ability to apply knowledge and understanding:

• Ability to apply the knowledge acquired to modern dynamics of tax law, also related to EU and international framework;

These attitudes are acquired through the development of a processing capacity of texts and legal documents in judicial and out-of-court contexts sometimes enhancing an interdisciplinary approach.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

lectures

Attendance

not required

Course books

- Tesauro F., Istituzioni di diritto tributario, UTET, parte generale e parte speciale (2 books - latest edition)

Alternatively:

- A. Carinci, T. Tassani, Mnuale di diritto tributario, Giappichelli (latest edition)

- G. Melis, Lezioni di Diritto Tributario; Giappichelli (latest edition)

It is also suggested to use an updated "tax code".

- Logozzo M., Codice tributario, Pacini giuridica (latest edition)

Assessment

3 questions interview 

The evaluation criteria and the scale of marks are as follows:

•  less than 18: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”;

•  18-20: competence level sufficient. The student attains the learning results described in “knowledge and understanding”;

•  21-23: competence level satisfactory. The student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”;

•  24-26: competence level good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”;

•  27-29: competence level very good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”;

•  30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Attendance

not required

Course books

- Tesauro F., Istituzioni di diritto tributario, UTET, parte generale e parte speciale (2 books - latest edition)

Alternatively:

- A. Carinci, T. Tassani, Mnuale di diritto tributario, Giappichelli (latest edition)

- G. Melis, Lezioni di Diritto Tributario; Giappichelli (latest edition)

It is also suggested to use an updated "tax code".

- Logozzo M., Codice tributario, Pacini giuridica (latest edition)

Assessment

3 questions interview 

The evaluation criteria and the scale of marks are as follows:

•  less than 18: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”;

•  18-20: competence level sufficient. The student attains the learning results described in “knowledge and understanding”;

•  21-23: competence level satisfactory. The student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”;

•  24-26: competence level good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”;

•  27-29: competence level very good. The student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”;

•  30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.