The main training objective is the knowledge of the national taxation system also 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 three macro-sections:

1. Introduction to tax law and general elements

2. The Italian tax system

3. Application of taxes

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

Oral lectures 

Course books

A text (preferably) to be chosen from

• AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exclusion of:
  • capitolo IV, sezione II, pagine da 201 a 230;
  • capitolo V, pagine da 273 a 286;
  • capitolo IX;
  • capiitolo X;
• Beghin - Tundo, II edizione, 2022, Giappichelli, with the exclusion of:
  • capitolo VII, da pag. 166 alla fine del capitolo;
  • capitolo XII;
  • capitolo XIV;
  • capitolo XVII
  • capitolo XIX
  • capitolo XX
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  with the exclusion of:
  • capitolo 5, pagine da 157 a 161 e pagine da 180 a 198;
  • capitolo 7, sezione III;
  • capitolo 10.

Any other textbooks already in the student's possession, provided they are up-to-date, may be used for exam preparation. In any case, it is suggested that you communicate your choice to the lecturer as soon as possible so that we can check together whether any cuts or additions are necessary.

Assessment

Oral exam

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 text (preferably) to be chosen from

• AA.VV., Fondamenti di diritto tributario, CEDAM, Padova, 2022, with the exclusion of:
  • capitolo IX;
  • capiitolo X;
• Beghin - Tundo, Manuale di diritto tributario, II edizione, 2023, Giappichelli, with the exclusion of:
  • capitolo VII, da pag. 166 alla fine del capitolo;
  • capitolo XII
  • capitolo XIV;
  • capitolo XVII
  • capitolo XX
• Carinci - Tassani, Manuale di diritto tributario, VI edizione, 2023,  Giappichelli, with the exclusion of:
  • Capitolo 7, sezione III;
  • capitolo 10.

Any other textbooks already in the student's possession, provided they are up-to-date, may be used for exam preparation. In any case, it is suggested that you communicate your choice to the lecturer as soon as possible so that we can check together whether any cuts or additions are necessary.

Assessment

Oral exam

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.