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 

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

Commercial law

Learning outcomes

By the end of the course, the student should be able to understand the main issues relating to the national tax system and be able to navigate basic issues of European and international tax law, 

Knowledge and understanding:
At the end of the course the student should know the basic concepts of the general part of tax law, the essential elements and the taxation mechanism of individual taxes, the settlement and assessment procedures, as well as the essential elements of the tax process.

Applying knowledge and understanding
At the end of the course, the student must be able to use the acquired knowledge to solve practical cases (of a complexity appropriate to the level of training). On the basis of the presentation of a "plausible" case, the student shall be able to identify the reference legal system (whether national, European or transnational tax law issues), the tax in question and the possibilities of protection afforded to taxpayers.

Making judgements
The aim is to equip the student with the ability to relate the fundamental knowledge of tax law acquired during the course to current news, to political-economic events relating to the tax system and to develop the ability to identify the presence of tax reasons in public management choices.

Communication skills
At the end of the course the student should know and master the technical-legal language specific to national, European and transnational tax law.

Learning skills
Upon completion of the course, students will have acquired a good autonomy in reading study materials and materials available in the media with reference to the topics of the course. Students will have acquired the ability, in the light of their knowledge, to critically evaluate phenomena and situations that characterise the role of the state in everyday life.

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 made available by the lecturer can be found, together with other supporting activities, 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;
• Basilavecchia, Corso di diritto tributario, II edizione, 2022, Giappichelli, with the exception of Sections III, IV e V;
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exception of:
  • Chapter V, pages from 157 to 161 and pages frrom 180 to 198:
• Melis, Manuale di diritto tributario, V edizione, 2023, Giappichelli, with the exception of:
  • Chapter I;
  • Chapter VIII from pag. 193 to pag. 199;
  • Chapter XXIII;
  • Chapter XXV.

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

A manual (preferably) to be chosen from

• AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exception of:
• Basilavecchia, Corso di diritto tributario, II edizione, 2022, Giappichelli;
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exception of:
• Melis, Manuale di diritto tributario, IV edizione, 2022, Giappichelli, with the exception of:
  • Chapter I;
  • Chapter III from pag. 193 to pag. 199;
  • Chapter XXIII;
  • Chapter XXV.

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.