00239 - Tax Law (A-L)

Learning outcomes

Legal awareness of the citizen and taxpayer contribution to the formation of a legal specialist in tax matters are the objectives qualifying the course.

These objectives can be achieved with use of legal method, with a current knowledge of the legal system, with a use of the law and with an interdisciplinary approach that values ​​the contributions to the tax matters of constitutional law, of the civil, commercial, administrative and procedural, with an increasing incidence of EU law.

Course contents

The course aims at a complete knowledge about tax law, in all its ramifications system: substantive and procedural law. Is not neglected the supranational perspective, with the study of how the relationship between EU law and Italian would affect structures, facilities, forms of national taxation.

The course will cover the following general topics, which will be specified and detailed by the teacher:

1. The history: the evolution of the Italian legal tax system.

2. The Constitution and the fundamental constitutional principles in tax matters.

3. The sources of tax law.

4. The territory and the imposition.

5. The European Union: taxation between states and market.

6. Time and taxation.

7. The forms of taxation and the concept of tax.

8. The tax and its structure.

9. The dynamics of taxation.

10. The tax administration: functions and structures.

11. The tax administration: activities and actions. The assessment.

12. The enforced recovery and the protection of financial interests.

13. The repressive function of punishment and deterrence.

14. Judicial protection tax.

15. The tax system. Taxation of the income of individuals and companies, the value of production, on capital and on the transfer of assets, consumption, international trade.

 

ERASMUS PROGRAM for students who have already passed in their home university  Tax Law in relation to the general part (in Spain Derecho tributario y financiero I ):

Profiles of Community and European tax law

1.1 Tax jurisdiction of the European Union.

1.2 The sources of EU law and the Italian tax law constitutional principles

1.3. The harmonization of indirect taxes.

1.3.1. Community model and structure of VAT.

1.3.2. Objective, subjective and territorial profiles

1.3.3. Community model and application of VAT

1.3.4. VAT neutrality; mandatory obligation and the right to deduct

1.4. International trade and customs duties: EU legislation and national legal limits

1.5. Harmonization of tax on transactional income

1.6. Tax competition between tax systems and compliance with the economic freedoms.

Readings/Bibliography

Students can opt for one of the following combinations:

Combination n. 1 :

a) Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, 2014;

b) Filippo CAVAZZUTI- Adriano DI PIETRO, Fisco e sistemi fiscali: 1.Economia; 2.Diritto, Voce dell'Enciclopedia Treccani delle Scienze Sociali, Roma, 1994, Vol. IV,  pp. 137-158.

c) Adriano DI PIETRO, L'incidenza del diritto dell'Unione Europea sul diritto tributario. Cinquant'anni di dialettica tra imposizione nazionale e mercato europeo, in L.S. Rossi, G. Di Federico, L'incidenza del diritto dell'unione europea sullo studio delle discipline giuridiche, Napoli, Editoriale scientifica, 2008, pp. 291-304.

Combination n. 2 :

a) Salvatore LA ROSA , Principi di diritto tributario, Giappichelli, 2012;

b) Filippo CAVAZZUTI- Adriano DI PIETRO, Fisco e sistemi fiscali: 1.Economia; 2.Diritto, Voce dell'Enciclopedia Treccani delle Scienze Sociali, Roma, 1994, Vol. IV,  pp. 137-158.

c) Adriano DI PIETRO, L'incidenza del diritto dell'Unione Europea sul diritto tributario. Cinquant'anni di dialettica tra imposizione nazionale e mercato europeo, in L.S. Rossi, G. Di Federico, L'incidenza del diritto dell'unione europea sullo studio delle discipline giuridiche, Napoli, Editoriale scientifica, 2008, pp. 291-304.

d) Enirco DE MITA, Diritto tributario (giurisprudenza costituzionale), voce degli Annali dell'Enciclopedia del Diritto Giuffré, III, Milano, 2010;

e) Franco BATISTONI FERRARA, Obbligazione tributaria, voce del Digesto IV edizione, Torino, Utet, pp. 296-309.

f) Adriano DI PIETRO, L'imposta sul reddito delle persone fisiche: principi generali, in AA. VV., Lezioni di Diritto tributario tributario sostanziale e processuale, Milano, Edizioni Bollettino tributario, 2009, pp. 79-89.

g) Giuseppe ZIZZO, Imposta sul reddito delle società, voce del Digesto IV edizione, Torino, Utet, aggiornamento III, 2007, pp. 418-428.

(tutti i testi diversi dal manuale di base, e quindi i testi sub b), c), d), e), f) e g), sono reperibili tra i materiali didattici on-line AMS Campus - Alm@ DL diUniBo: http://campus.cib.unibo.it):

3. Books for students who have already PASSED the exam in Financial Law

Students who have ATTENDED and already PASSED the exam in Financial Law, regardeless of their attendendence to the course of Tax Law  can follow the same programme (and use the same books/texts ) for students who have attended the course of Tax Law. 

 For Erasmus students who - having passsed in their home-university the exam in Tax Law - General Part - decide to study the EU tax law programme, books are:

a) Pietro BORIA, Diritto tributario europeo, 2° ed., Milano, Giuffré, 2010, the entire book.

b) Adriano DI PIETRO, L'incidenza del diritto dell'Unione Europea sul diritto tributario. Cinquant'anni di dialettica tra imposizione nazionale e mercato europeo, in L.S. Rossi, G. Di Federico, L'incidenza del diritto dell'unione europea sullo studio delle discipline giuridiche, Napoli, Editoriale scientifica, 2008, pp. 291-304 (reperibile tra i materiali didattici on-line AMS Campus - Alm@ DL diUniBo: http://campus.cib.unibo.it).

5. Tax legislation

For all students it is always recommended to acquire knowledge of the main pieces of legislation on taxation, by consulting the database of the Higher School of Economics and Finance of the Ministry of Economy (www.cerdef.it) or updated tax code .

Teaching methods

Teaching is conducted through weekly lessons of the director of the course.

The dates of the seminars and meetings with experts and study groups for the analysis of individual cases will be posted on the web page of the course director in the alerts section.

Attendance at lectures is not mandatory but is highly recommended also to better appreciate the new legislation, the influence of Community law on the organization and the tax authorities cited. Attendance will be periodically assessed at the end of lectures.

Assessment methods

The exam takes place in oral form.

Pre-requisites. The interdisciplinary character of taxation justifies, for its easier and more complete understanding that the final exam may be taken only after you have passed the exams of Business Law and Civil Procedure Law. It is 'highly recommended, but not mandatory, have also passed the exam of Administrative Law.

Teaching tools

To supplement the educational activity carried out during the course and to offer students the material support in the preparation of the examination, the chair of Tax Law organizes, between October and December, integrative in-depth seminars.

1. SUPPLEMENTARY IN-DEPTH SEMINARS ON TAX LAW

Collaborators and assistants chair (researchers, postdocs and PhD students in European Tax Law) will hold some integrative seminars on the principles of EU tax law, in  October, November and December, in parallel with the course. Will provide about 4/5 seminars of two hours each.

The student who attends at least 2 seminars may ask, in the oral examination of profit, which one of the questions that are posed by the commission concerning a subject among those treated in one of the seminars attended, chosen by the commission.

For each seminar will be indcated case law and bibliography by employees. Bibliographical references and study materials (sentences, scholarly articles) will be made available to students through the area of ​​teaching materials on-line at AMS Campus - Alm @ DL UniBo at the following URL: http://campus.cib . unibo.it

The seminars will be held at the Faculty (classrooms, via Zamboni or via Belmeloro, subject to availability). The calendar, with details of days, times and locations, as well as any changes will be communicated by the teacher and teacher posted on the website under "Notices".

The methods of registration for the seminars will be announced in class and posted on the website teacher. In the event that a seminar you have reached the maximum number of members, interested students who exceed the maximum number will be proposed for inclusion in different seminars.

The attendance to the seminars will be assessed by collecting signatures.

 

2. INNOVATIVE TEACHING MODULE FOR THE STUDY OF THE SPECIAL PART OF THE PROGRAMME

For the special part of the programme of tax law will be used a form innovative teaching.

Four meetings will be held with heads of tax offices to corporate groups, which exhibit some specific cases with relevant tax issues.

For each seminar will be indicated case law and bibliography by employees. Bibliographical references and study materials (sentences, practice and scholarly articles) including a summary of the circumstances outlined, will be made available to students through the area of ​​teaching materials on-line at AMS Campus - Alm @ DL UniBo to the following URL: http://campus.cib.unibo.it

The individual cases will then be discussed in study groups, led by a tutor, within which we will analyze the main tax issues involved, and this necessary individual solutions.

Results obtained in individual study groups will be formalized and there will be a meeting in which the teacher will analyze the various issues and will discuss the solutions proposed by the students.

2. CFU RECOVERY AND ATTENDANCE TO THE CYCLE OF SEMINARS IN TAX LAW

Students who, having already completed a number of credits recognized for the examination of tax law but not exceeding 9 (students from other universities or from other Faculties from other degree courses), must take the final exam in Tax law only for CFU missing, may recover such credits by attending the entire series of seminars. The exam will focus on the topics covered in the seminars and can be prepared on texts and materials that will be indicated for each seminar as references and study materials, and will be available also on-line on the appropriate websites of the University.

Office hours

See the website of Adriano Di Pietro