The main training objective is the knowledge of the national taxation system, including in its European and international context.

In particular, the course aims to raise awareness of the reasons, including constitutional ones, for the tax levy, the ways in which it takes place and its transnational relevance.

The programme is divided into four macro-sections:

1. Introduction to tax law and general elements

• The constitutional reasons for taxation;
• Taxation in the relationship between systems;
• The tax obligation: nature, structure and subjects.

2. The Italian tax system

• The personal income tax;
• The corporate income tax;
• The Value Added Tax;
• The registration tax;
• Inheritance and gift tax.

3. The Implementation of Taxes

• The physiological implementation of the tax;
• The assessment: taxation acts and types of assessment;
• The collection and refund of taxes;
• Tax penalties.

4. The tax jurisdiction

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

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

A manual (preferably) to be chosen from

• AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exception of:
  • chapter IV, sezione II, pages from 201 a 230;
  • chapter V, pages from 273 to 286;
  • chapter X
• Basilavecchia, Corso di diritto tributario, II edizione, 2022, Giappichelli, with the exception of
  • second part: sections III, IV e V;
  • third part, capter %
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exception of:
  • Chapter V, pages from 157 to 161 and pages from 180 to 198;
  • chapter 10.

Assessment

Oral test.

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

• AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exception of chepter X;
• Basilavecchia, Corso di diritto tributario, II edizione, 2022, Giappichelli with the exclusion of part 3, chapter 5;
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exception of chapter 10.

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.